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Need to offer hot food to qualify for 5% VAT?

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If a social club/sports bar is not offering food (or only offering bar snacks) at the moment are non-alcoholic drinks and snacks (consumed on the premises) vatable at 5% or 20% please?

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By paul.benny
14th Jul 2020 11:22

I think they *might* squeeze into the reduced rate.
Why don't you take a look at VAT709/1 and come back with your judgement and reasons.

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By pken04
14th Jul 2020 11:58

Thanks for your reply Paul, I did read VAT709/1 before posting but the supply of prepared food threw me. If no food is being prepared then it doesn't come under catering. As the original guidance said 'If you supply food and non-alcoholic beverages for consumption on your premises' I thought that might mean that premises that aren't preparing food might have to charge 20%.

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By paul.benny
14th Jul 2020 12:32

I think it will depend on exactly what you're supplying. Ask yourself whether it's at all different from buying from a corner shop that wouldn't be entitled to apply the reduced rate.

So - compare a can of fizzy drink with post-mix drink served in a cup.

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