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

• The First-tier Tribunal ruled that Slice of Pie Limited’s hot meal deliveries to nurseries are standard-rated catering supplies, not zero-rated food.
• The meals were delivered hot, fully cooked, ready to eat, and intended for immediate consumption, which the Tribunal considered catering.
• The fact that nursery staff plated the meals did not change the nature of the supply.
• The Tribunal found that statutory tests also supported standard-rating, regardless of whether the nursery or supplier’s kitchen was considered the relevant premises.
• This decision warns nurseries and similar organisations outsourcing meals that they may not be able to fully recover VAT.

Source: deeksvat.co.uk

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.

---

---