Zero-rating applies to supplies of food, but this is subject to certain exceptions.

One such exception is a supply ‘in the course of catering’.

In order to provide equal VAT treatment with meals supplied in restaurants, standard-rating applies to food when food is supplied ‘in the course of catering’, i.e. supplies made by a caterer, e.g. at a social occasion (VATA 1994, Sch. 8, Grp. 1; Notice 709/1).

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