HMRC consider that the recent ECJ judgment in Finanzampt Burgdorf v Bog and other cases [2011] All ER (D) 150 (Mar) (the joined cases C-497/09, C-499/09, C-501/09 and C-502/09) has no implications for the UK VAT treatment of supplies of hot food.
HMRC consider that the recent ECJ judgment in Finanzampt Burgdorf v Bog and other cases [2011] All ER (D) 150 (Mar) (the joined cases C-497/09, C-499/09, C-501/09 and C-502/09) has no implications for the UK VAT treatment of supplies of hot food.
Businesses should continue to treat their supplies in accordance with published guidance, HMRC said in Revenue & Customs Brief 19/11.
‘The UK treats most basic supplies of foodstuffs as zero rated but along with other specified items there is a specific exclusion from the zero-rate for supplies made in the course of catering,’ HMRC explained.
VATA 1994 Sch 8 Group 1 legislates for certain supplies of food that are for consumption on and off premises, including the supply of hot food.
‘Since the UK has specifically legislated to exclude supplies of hot food it is clear that the intention was not to include such supplies within the zero-rate,’ HMRC said.
HMRC consider that the recent ECJ judgment in Finanzampt Burgdorf v Bog and other cases [2011] All ER (D) 150 (Mar) (the joined cases C-497/09, C-499/09, C-501/09 and C-502/09) has no implications for the UK VAT treatment of supplies of hot food.
HMRC consider that the recent ECJ judgment in Finanzampt Burgdorf v Bog and other cases [2011] All ER (D) 150 (Mar) (the joined cases C-497/09, C-499/09, C-501/09 and C-502/09) has no implications for the UK VAT treatment of supplies of hot food.
Businesses should continue to treat their supplies in accordance with published guidance, HMRC said in Revenue & Customs Brief 19/11.
‘The UK treats most basic supplies of foodstuffs as zero rated but along with other specified items there is a specific exclusion from the zero-rate for supplies made in the course of catering,’ HMRC explained.
VATA 1994 Sch 8 Group 1 legislates for certain supplies of food that are for consumption on and off premises, including the supply of hot food.
‘Since the UK has specifically legislated to exclude supplies of hot food it is clear that the intention was not to include such supplies within the zero-rate,’ HMRC said.
.tmb-editorspic.jpg?sfvrsn=c9a7a0cc_1)
