Cold takeaways eaten in designated areas
VAT treatmentStandard
What this means for your business
- Charging VAT
- VAT is charged at the standard rate (20%).
- Reclaiming VAT
- VAT paid on costs related to making this supply can normally be reclaimed in full as input tax.
Official guidancecatering and take-away food in VAT Notice 709/1 (opens in a new tab)