VAT on Hot Drinks in Takeaway Kiosks

columbia · June 2010

Hi

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

Tracy

Gem7321 · June 2010

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

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_CL_000160&propertyType=document

columbia · June 2010

Thanks Gem

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

Very kind regards
Tracy

snowmarauder · June 2010

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 · July 2010

Thanks for your help "snow".

Trace

VAT on Hot Drinks in Takeaway Kiosks

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