HMRC Replaces Guidance On VAT On Food
by Jason Gorringe, Tax-News.com, London
18 December 2015
The UK tax authority, HM Revenue and Customs, has released an updated guide on the value-added tax treatment of food.
The new notice updates existing guidance from 2011. It explains when food can be zero-rated and includes new information on the liability of sports nutrition drinks in particular.
In general, most food for human consumption is zero rated. Food supplied in the course of catering is standard rated, including hot take-away food. However, there are some exceptions, as set out in the guidance.
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