Commentary

V4.424 Temporary reduced rate—supplies in the course of catering

Part V4 Exemption, zero-rating and reduced rates

V4.424 Temporary reduced rate—supplies in the course of catering

V4.424 Temporary reduced rate—supplies in the course of catering

With effect during the period from 15 July 2020 to 31 March 2022, VATA 1994, Sch 7A has effect as if an additional 'Group 14 — Course of Catering' were inserted1.

The temporary reduced rate applies to supplies in the course of catering of:

  1.  

    •     any food or drink for consumption on the premises on which it is supplied, or

  2.  

    •     any hot food or hot drink for consumption on those premises

The temporary reduced rate does not, however, apply to alcoholic beverages falling within VATA 1994, Sch 8, Group 1,

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