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Advice is required on the VAT liability of takeaway food.
We have a new client who has a café and conferencing facility. The café is based at a science park and is used by various businesses. Food and drink are bought for eating in and taking away. This is the only café and some customers have account cards. The till is set up so that few items are zero-rated: these include orange juice pastries and a few others items. The client believes that all takeaway items (except hot food) should be zero-rated.
Could readers give some thoughts on the treatment of VAT on food and drink? I was reading VAT Notice 709/1 on catering and takeaway food and think that many sales are still standard-rated. What is the position if our client delivers pre-ordered sandwiches to the premises of the other businesses in the park?
I look forward to any advice that Taxation readers can provide here.
Query 18 987– Fast Food Fred.
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