VAT chargeable on food boxes?

Is VAT chargeable on boxes of ingredients intended for customers to cook their own food?

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This is one of those questions that I really should know the answer to, but sadly I don't. My local pub is doing its best to sell off stocks of booze and food. One rather enterprising ideas is to supply items listed on the menu in the form of a box of ingredients to enable customers to cook for themselves at home. The food will have some rudimentary preparation undertaken on it (slicing and dicing) and will be provided in a container. Would the sale of these food boxes of raw materials be subject to VAT ?

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By Duggimon
24th Mar 2020 12:10

Provided the food itself is not VATable (chocolate, crisps etc.) then it's zero rated. Even if assembled in to meals it's zero rated, only hot food takeaway or cold food eaten on premises would be standard rated.

Relevant VAT notice is here https://www.gov.uk/guidance/food-products-and-vat-notice-70114

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By smayles
26th Mar 2020 10:57

Thank you. Much appreciated.

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By FayeBK
24th Mar 2020 12:12

VAT and food always gives me a headache...

I think each box will need to be judged individually.
If your client sells a full box of beer obviously that would be standard rated for VAT, and as for the food I would ASSUME that most raw ingredients would be zero rated on their own, making the whole box zero rated, but you will need to be careful of mixed supplies (supplying ingredients for a meal AND including drinks in the same box).

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By smayles
26th Mar 2020 10:58

Thank you. Much appreciated.

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