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Onsite hot food consumption

5% reduced rate

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Client has a cafe which is situated next to a lake. It is a small building with cooking facilities and seating available which is undercover. I doubt it would be classed as a permanent building but I am wondering if this premises would be sufficient for the eating in conditions for the reduced rate of 5%. Please note, up until now he has only allowed take away for social distancing purposes. 

Sorry I am probably not explaning this very well but any help would be appreciated. Imagine a largle lake with a kiosk type building next to it (on its own) 

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By Tax Dragon
03rd Aug 2021 14:21

SA2016 wrote:

Sorry I am probably not explaning this very well but any help would be appreciated. Imagine a largle lake with a kiosk type building next to it (on its own) 

You clearly never trained as an estate agent :-p

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Replying to Tax Dragon:
By Duggimon
03rd Aug 2021 14:28

A fine dining establishment with light and airy well appointed dining room.

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Replying to Tax Dragon:
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By Jigs
03rd Aug 2021 15:36

Or an English teacher!

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By John R
03rd Aug 2021 15:30

5% applies to eat-in and takeaway hot food. The type of premises is not relevant.

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Replying to John R:
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By HMRC Escapee
04th Aug 2021 09:44

Agree, it matters not whether it be 'spit and sawdust' or 'fine dining' the key thing is that it is indeed premises. Moreover from 709/1 section 3:-

'Stall in a sports stadium, amusement park, exhibition, gallery or similar pay-entry venue - The stall itself, and any facilities provided adjacent to the stall for the use of customers'.

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Replying to HMRC Escapee:
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By Hugo Fair
04th Aug 2021 11:16

But note, in your quote, "or similar pay-entry venue" - i.e. that list of examples are all subservient to the payment for entry to the overall venue.

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By David Ex
03rd Aug 2021 16:12

It’s a long read:

https://www.gov.uk/guidance/catering-takeaway-food-and-vat-notice-7091

When I’m asked if I want to eat in or take away, I usually say I was hoping to do both.

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By HMRC Escapee
04th Aug 2021 12:49

I selected the original indent as it perhaps best reflected the type of location and description of the establishment.

It may be that the building may be accurately described as a cafe and perhaps the categorisation at the first indent at 709/1, is more appropriate :-

'Restaurant (or similar café, canteen type business) - The whole restaurant area, and areas with chairs and tables on the pavement, concourse or similar areas adjacent to (that is, near to or next to) the main premises'.

Regards.

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