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Where Taxpayers and Advisers Meet

Selling cold prepared meals

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

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


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.

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.

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

Erion Zane
Joined:Thu Jan 26, 2023 1:46 pm

Re: Selling cold prepared meals

Postby Erion Zane » Fri Jan 27, 2023 9:12 am

The supply of pre-prepared meals, including Indian meals, can be zero-rated for VAT if they are supplied for consumption off the premises, such as for take-away or delivery. However, if the meals are supplied for consumption on the premises, such as in a restaurant or café, the supply would be standard-rated for VAT.
It's important to note that zero rating does not apply to all food items, and the specific rules vary depending on the jurisdiction .It would be a good idea to consult with a tax expert or accountant to ensure compliance with the relevant tax laws and regulations.

Joined:Sat Feb 01, 2014 3:26 pm

Re: Selling cold prepared meals

Postby bd6759 » Sun Jan 29, 2023 12:09 am

Why reopen a 2 year old thread?

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