V4.221 Food processing services

This paragraph examines the application of zero-rating to food processing services.

For an overview the scope of the zero-rating for food in VATA 1994, Sch 8, Group 1, see V4.210.

The supply by a person of services which consist of applying a treatment or process to another person's goods is zero-rated under VATA 1994, s 30(2A) (see also V4.201) if by applying the treatment, he produces goods, and:


    •     those goods are of a description specified in VATA 1994, Sch 8


    •     a supply by him of those goods to the person to whom he supplies the services would be of a description specified in VATA 1994, Sch 8

It follows from the above that the food production process must involve the

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