Some produce that’s unfit for human consumption, such as waste and contaminated food products (including used cooking oil), may be eligible for zero rating as animal feeding stuffs - read VAT Notice 701/15: animals and animal food. dietary supplements, food additives and similar products, which, although edible, are not food.like flour, which, although not eaten by themselves, are recognised food ingredients.the average person, knowing what it is and how it’s used, would consider it to be food or drink.2.3 The meaning of ‘food of a kind used for human consumption’Ī product is ‘food of a kind used for human consumption’ if: How these criteria apply to general and specialised food products is explained in sections 3 and 4 of this guidance. Products for home brewing and wine making - read paragraph 3.7 of this guidance Potato crisps, roasted or salted nuts and some other savoury snack products - read paragraph 3.8 of this guidance Milk and milk drinks, tea, maté, herbal tea, coffee and cocoa, preparations of yeast, meat and egg Other beverages, and preparations for making them - read paragraph 3.7 of this guidance Ice cream, similar products, and mixes for making them - read paragraph 3.5 of this guidanceįrozen yoghurt that’s designed to be thawed before being eatenĬonfectionery, apart from cakes and some biscuits - read paragraph 3.6 of this guidanceĪlcoholic beverages - read paragraph 3.7 of this guidance There are, however, some exceptions as follows: You must always standard rate
Most food of a kind used for human consumption (read paragraph 2.3 of this guidance) is zero-rated. 2.2 Food not supplied in the course of catering
You must always standard rate food supplied in the course of catering (subject to the rules on the temporary 5% reduced rate of VAT that will apply between 15 July 2020 and 31 March 2022) including hot take-away food.įurther information can be found in VAT Notice 709/1: catering and take-away food. General VAT liability rules 2.1 Food supplied in the course of catering Schedule 8, group 1 to the VAT Act 1994, specifies when food of a kind used for human consumption is zero-rated. Section 30 of the VAT Act 1994 states that supplies of goods and services specified in schedule 8 to the Act.
You should read this notice if you’re a food: You should refer to Catering, takeaway food (VAT Notice 709/1) for further information.Īll references in this notice to ‘temporarily reduced rate’ or ‘temporary reduced rate’ are to supplies made between 15 July 2020 and 31 March 2022 that temporarily benefit from the reduced rate. It’s been updated from the 2014 version to include references to the temporary reduced rate of VAT that will apply to supplies of food (excluding alcoholic drinks) for consumption on the premises on which it is supplied and to supplies of hot takeaway food (excluding alcoholic drinks) between 15 July 2020 and 31 March 2022. This notice explains when food can be zero-rated. As announced at Budget 2021, the temporary reduced rate which applied to tourism and hospitality ended on 31 March 2022.įrom 1 April 2022 the normal VAT rules apply, and VAT should be charged at the standard rate.įor accounting purposes, the reduced rate had applied as follows:
0 kommentar(er)
