- 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.
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