VAT Applicable?

T.C.

Help please, I have a brain lapse. I am doing some book-keeping for a fish monger and he is starting to sell filled rolls. Am I correct in thinking that he should be charging VAT on this type of prepared food? He is VAT registered, but obviously doesn't charge on the fresh fish. Thanks for your help.

bumblebee

Vat

Non-food additives such as bicarbonate of soda, saltpetre & other single chemicals for use in brining or other processing of meats or fish are standard rated (Notece 701/14 para 3.2).

For more info. please refer to HMRC VAT NOTICE 701/14:

Hope this helps.

PGM

They will be zero rated. Unless the customer eats in (then it becomes a service). Not sure about hot food, think thats always vatable? Unless it just happens to be warm when the customer take it to eat out.

T.C.

That's fine then, it is just shellfish and rolls filled with "fishy ingredients". Thanks.