Do you pay VAT on wedding food?

Does the 5% VAT apply to weddings?

HMRC has suggested that the 5% rate of VAT can only be applied where catering is provided by the owner of a venue without any of the other items listed. For example if only the wedding breakfast is provided.

Do you have to pay VAT on wedding?

The Upper Tribunal has recently ruled that the hire of a room for a wedding ceremony is liable to VAT. … However, a recent decision of the Upper Tribunal will result in venues being required to charge VAT on the hire of a licenced room used for conducting both civil weddings and civil partnership ceremonies.

Is there VAT on delivered food?

If you deliver food or drink and add a delivery charge the charge is always standard-rated (20%) even if the food is zero rated. Mixed supplies of food and drink can be tricky. For example, HMRC considers a gin and tonic sold in pub or restaurant as a single alcoholic drink (a composite item) and so subject to 20% VAT.

What food items are VAT exempt?

Find out which types of food are zero-rated and which are standard-rated for VAT purposes.

You can zero rate all supplies of unprocessed foodstuffs such as:

  • raw meat and fish.
  • vegetables and fruit.
  • cereals, nuts and pulses.
  • culinary herbs.
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Can you claim VAT back on wedding?

To claim back:

They will need to provide you with a VAT refund form. … Depending on what type of form you have you may get a refund to your credit card, cheque home, cash, or the boutique may need to refund you directly.

Should VAT be charged on room hire?

Room hire is usually exempt from VAT unless the hirer has opted to tax. However, it can be subsumed into another supply in some circumstances. … The other things may be a separate supply made by the person letting the property, with each supply having its own VAT treatment.

Are wedding caterers UK reduced rate of VAT?

We understand from the published guidance and from VAT Notice 709/1 that “off premises” catering is not subject to the reduced rate, and therefore an off-premises caterer will still charge VAT at the standard rate.

Do caterers charge corkage?

You will not be ripped off by expensive ‘corkage’

Some caterers have cottoned on to this and charge corkage, so make sure you check!

Do you pay VAT on supermarket food?

You have to charge VAT at the standard rate on any food and drink which is consumed on the suppliers’ premises or at any designated eating area. That includes retail outlets, restaurants, cafes, supermarkets, or in a paid-entry locations such as cinemas, theatres and sports venues.

What items are 5% VAT?

The reduced 5% VAT rate applies in the following areas: Food and non-alcoholic drinks which are sold to eat on the premises of places such as restaurants, cafés and pubs, as well as hot takeaway food and non-alcoholic drinks. Holiday sleeping accommodation, including hotels and pitch fees for caravans and tents.

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Is Rice VAT exempt?

The VAT Act zero rates 19 basic food items, namely brown bread; maize meal; samp; mealie rice; dried mealies; dried beans; lentils; pilchards / sardinella in tins; eggs; rice; vegetables; fruit; vegetable oil; milk; cultured milk; milk powder; dairy powder blend; edible legumes and pulses of leguminous plants; and …

Is bread VAT exempt?

The VAT Act provides for the supply of certain foodstuffs to be zero-rated. … The VAT Act contains a list of 19 food items that qualify for the zero rating. These include, amongst others, items such as fresh fruit and vegetables, brown bread, milk and eggs.

What items do not have VAT?

Items that are VAT exempt in the UK

  • Some food and drink. Most food and drink for human consumption is VAT exempt, but there are some important exceptions. …
  • Children’s clothes. …
  • Publications. …
  • Some medical supplies and equipment. …
  • Charity shop goods. …
  • Antiques. …
  • Some admission charges. …
  • Gambling.