Food ― single and multiple supplies

Produced by Tolley
Food ― single and multiple supplies

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Food ― single and multiple supplies
  • Mixtures and assortments of food
  • Packaging of food
  • Catering in schools, colleges, hospitals, etc

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant changes began to take effect across the UK’s VAT and customs regime. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit — overview guidance note.

This guidance note explores how issues around single and multiple supplies apply in the specific context of the zero-rating for food. In particular, it covers:

  1. mixtures and assortments of food

  2. packaging of food

  3. catering in schools, colleges, hospitals, etc

For an overview of the scope of zero-rating for food in VATA 1994, Sch 8, Group 1, see the Food ― overview of zero-rating guidance note, and for guidance on single and multiple supplies more broadly, see the Single or multiple supplies ― application of Card Protection Plan and Levob Verzekeringen guidance note.

For more in-depth commentary on the legislation and case law surrounding the zero-rating

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