Nursery Hot Meal Supplies Deemed Standard-Rated Catering, Not Zero-Rated Food, Tribunal Rules

• Slice of Pie Ltd supplied hot, ready-to-eat meals to nurseries and claimed they should be zero-rated for VAT.
• The Tribunal found the meals were cooked fresh, delivered hot, and meant for immediate consumption at nurseries.
• Nursery staff’s involvement in serving was not considered significant food preparation.
• The Tribunal ruled the supplies were catering under VAT law, regardless of where the meals were prepared.
• The appeal was dismissed; the supplies remained standard-rated for VAT.

Source: bailii.org

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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