Restaurants must always charge VAT on everything eaten either on their premises or in communal areas designated for their customers to use, such as shared tables in a shopping centre or airport food courts. These include catering, alcoholic drinks, confectionery, crisps and savoury snacks, hot food, sports drinks, hot takeaways, ice cream, soft drinks and mineral water. Food and drink, animals, animal feed, plants and seedsįood and drink for human consumption is usually zero-rated but some items are always standard-rated. You can read more about VAT on goods sent overseas. Goods exported outside the UK are zero-rated, subject to conditions. There are also specific VAT rules for certain trades that affect:įind information about VAT for builders and VAT for charities.
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You can see a full list of VAT notices for goods and services not included in this guide. This guide to goods and services and their VAT rates is not a complete list. No VAT is charged on goods or services that are:
What qualifies and the VAT rate you charge depends on the type of goods or services you provide. If you’re registered for VAT, you have to charge VAT when you make taxable supplies.
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