Appeals about flat-rate scheme

Charity or public body, ancillary to provision of care, treatment or instruction

Checklist: supply in the course of catering or merely supply of food

Consumption on premises

Buffets on football ground

Cold snacks at motor vehicle auctions

Computerised office sandwich-ordering arrangement

Cooked chicken

Equestrian events


Freshly cooked waffles


In-flight catering

Kiosk in shopping precinct

Party food supplied by supermarket

Restaurant supplying cooked lunches to school

Sales from vans in public places


Seafood sold from kiosk

Snack bar in shopping centre

Stalls/tents at racecourses

Supply to customer by means of taxi service

Takeaway food from snack bar in building in which various businesses located

Trolleys on trains

Contract catering

Definition considered

Educational establishments



Independent persons

Local authorities

Taxable foods

Vending machines, kiosks and tuck shops


Canteen facilities, input tax

Charge to VAT


Long distance coach drivers

Payments received for non-supplies

Private use of business services

Value of supply

Employer provided


Value of supply

Foreign cruises: payments received for non-supplies


Hot food


In the course of catering, meaning

Hot food for consumption off premises

Baked Cornish pasties

Baked pies, pasties and sausage rolls

Delivery to customer while hot showing to be freshly cooked

Freshly baked pasties

Heated for purposes of consumption at above ambient air temperature

Hot food defined

Supplier's intention

Takeaway hot food, flowchart

Toasted food

Toasted sandwiches and meatballs

Zero rating

In the course of catering, meaning

Definition of hot food

Food cooked to order

Food sold at airside departure lounge

Food sold on railway platform

Further preparatory work on food


Hot bed to retard cooling

Hotelier's packed lunches

Identification of premises

School tuck shop

Toasted Subs and meatballs

Local authorities

Place of supply of services


On board ships, aircraft or trains: intra-EC

Public house

Separate business and output tax

Splitting business activities

Public house, splitting business activities

Retail schemes

Services supplied where performed or use and enjoyment occurs

Single or multiple supplies

Canal boat trips

Day excursions by train

In-flight catering



Prepared cold food

Supply in course of

Bakers selling freshly baked pies/pasties


Cold food from outlets within larger building

Cold prepared food

Delivery of food ordered for consumption elsewhere

Food cooked to order

Food sold at airside departure lounges


Hot drinks from vending machines

Sandwich platters

School tuck shop

Supply to customer by means of taxi service

Supply of anything in course of


Meaning of hot food

Toasted food

Travel related, compound or multiple supply

Vending machines, output tax

Welfare services