VAT On Hot Food

30 April 2012

HMRC are consulting on changing the rules on hot takeaway food.

HMRC are consulting on changing the rules on hot takeaway food to ensure that all food (with the exception of freshly baked bread) that is above ambient air temperature when provided to the customer is standard rated.

Currently the rules are complex as if food is hot because it has just been cooked, such as freshly baked pies or roasted chicken, thse items may in certain circumstances be zero rated for VAT purposes. 

 

 

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