VAT status of delivered food

VAT status of delivered food

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If takeaway food is ZR and "eat in" food is SR, what is the VAT status of (cold) food delivered to offices and factories by the sandwich maker?

Phil Rees

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By User deleted
25th Oct 2007 15:42

Proceesed food is vatable
I think you may be worng
Takeaway food, eat-in or bulk deliveries, if the food is processed in anyway then it becomes vatable
If you buy a loaf of bread and sells it as a loaf of bread then its not vatable but if you convert it as sandwiches then it is vatable...

check with specialists again

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By jvenegas16
25th Oct 2007 16:29

Catering issue
There different issues:

-premises. Once the premises have been defined, it is necessary to decide whether people are expected to eat the food on the premises.

-food plus service. It would be catering, and, therefore, standard rated.

-packaging the food to make it more attractive may constitute catering.

You will have to look at the facts.

For example, the mere arrangement of sandwiches on "party trays" was held not to be catering by a supermarket (C & E v Safeway Stores plc).

The fact you deliver the sandwiches it may be considered catering and therefore standard rated.

More information on the facts and the type of food would be helpful to decide.

Regards,

Juan Carlos Venegas
www.fiscalaccounts.eu

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By neileg
26th Oct 2007 11:47

Don't agree with Siva, do agree with Juan Carlos
VAT status has nothing to do with 'processed food'.

There was a case settled last year (I think) concerning provision of food to BBC staff. The key issue was whether the food was supplied in the course of catering and what constituted the premises. It was decided broadly that the sale of food in a building where the buyers were expected to eat the food in that building, even if at their desks, was catering, and thus standard rated. The food wasn't supplied by the BBC but by a third party.

It seems to me that this is very similar to the sale of sandwiches by the man with the basket in the office.

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