VAT on Hot Drinks in Takeaway Kiosks

columbia Experienced MentorRegistered Posts: 580

I wonder if someone could give me some advice please. I recently started a new job which is on a nature resort. They have an on-site restaurant as well as outdoor kiosks which sell hot and cold drinks and ice-creams.

I have looked online to see whether or not everything that is normally standard rated for vat is accounted for correctly. However I have found the information to be quite ambiguous where hot and cold items and takeaway is concerned.

Does anyone else deal with similar, and if so do you standard rate all your drinks.

The site is on its own and there is nothing else around for miles. Everything on the site is owned for and maintained by the same charity. Therefore even if someone bought a drink and wondered around with it whilst they drank it, they would still be on the premises.

Fingers crossed for some advice.

Kind regards



  • Gem7321
    Gem7321 Experienced Mentor DevonMAAT, AAT Licensed Accountant Posts: 1,438
    Hot drinks are always standard rated

    Definition of premises is really important, if like you say they would still be on the premises then any food/drink to be consumed on the premises is always standard rated.

    I found this helpful when I had a similar issue at work, particularly sections 3 and 4
  • columbia
    columbia Experienced Mentor Registered Posts: 580
    Thanks Gem

    The link is really useful, I'll print up a copy and take it into work tomorrow.

    Very kind regards
  • snowmarauder
    snowmarauder Feels At Home Registered Posts: 99
    I always claim for vat on hot drinks wether in or take away, as receipts come in for takeaway and they always state vat, hot food all has vat on it from what ive been told. Its the charity status, i think is the main concern as there may be exception to the norm xx
  • columbia
    columbia Experienced Mentor Registered Posts: 580
    Thanks for your help "snow".

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