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    AboutFAQHMRC VAT Guide↗ (opens in a new tab)
    Home / Food and drink, animals, animal feed, plants and seeds / Food

    Hot takeaways

    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)

    Related items in Food

    • CateringStandard
    • Cold takeaways0%
    • Cold takeaways eaten in designated areasStandard
    • ConfectionaryStandard
    • Crisps and savory snacksStandard
    • Food eaten in restaurantsStandard
    • Home deliveriesStandard
    • Hot foodStandard
    • Ice creamStandard
    • Other food and drinks for human consumption0%

    ← Back to full VAT table

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