Cooked Food Supplied to Nurseries Deemed Catering and Standard Rated for VAT, Appeal Dismissed

• The FTT dismissed Slice of Pie Ltd’s appeal, agreeing with HMRC that supplying cooked food to nurseries is catering and standard rated for VAT.
• The food supplied was considered catering because it was hot, ready-to-eat, ordered from a menu, and delivered for immediate consumption.
• Note 3 to Group 1 of VATA 1994 was applied, defining catering as any supply of hot food for consumption on or off the supplier’s premises.
• The question of whether the relevant premises were the kitchens or nurseries was deemed academic since the food was hot, making the supply standard rated regardless.
• The supplies are therefore standard rated for VAT, not zero-rated, and the appeal was dismissed.

Source: claritaxnews.com

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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