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Where Taxpayers and Advisers Meet

Selling cold prepared meals

deanh
Posts:46
Joined:Wed Aug 06, 2008 3:32 pm
Selling cold prepared meals

Postby deanh » Tue Dec 29, 2020 6:05 pm

Hi

I have a friend supplying cold pre-preared Indian meals over the internet that get delivered to the customer and are then required to be re-heated to be consumed. Would anyone be able to advise whether the supply of these meals be standard rate vat, or can they be afforded zero rating? I would have though it would be zero rating, however was unsure whether it becomes standard rating because of the delivery added service.

les35
Posts:596
Joined:Wed Aug 06, 2008 3:09 pm

Re: Selling cold prepared meals

Postby les35 » Wed Dec 30, 2020 11:31 am

HMRC Notice 709/1, chapter 2 indicates standard rated, as it is a supply in the course of catering.
www.gov.uk/guidance/catering-takeaway-food-and-vat-notice-7091#catering

pawncob
Posts:4605
Joined:Wed Aug 06, 2008 4:06 pm
Location:West Sussex

Re: Selling cold prepared meals

Postby pawncob » Tue Jan 05, 2021 11:48 am

2.2.1 Food for customer preparation
If you supply food that your customers must prepare themselves before it can be consumed, this is not a supply in the course of catering. This will apply whether the food is delivered to, or collected by, your customers.

If you make a charge for delivery you should read Postage, delivery and direct marketing (VAT Notice 700/24).

For these purposes, ‘preparation’ includes:

thawing frozen food
cooking food
reheating pre-cooked food
arranging food on serving plates
With a pinch of salt take what I say, but don't exceed your RDA


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