SCHEDULES

SCHEDULE 8U.K. Zero-rating

Part IIU.K. The Groups

Group 1— FoodU.K.

Items overriding the exceptionsU.K.
Notes:U.K.

(1)Food” includes drink.

(2)Animal” includes bird, fish, crustacean and mollusc.

(3)A supply of anything in the course of catering includes—

(a)any supply of it for consumption on the premises on which it is supplied; and

(b)any supply of hot food for consumption off those premises;

and for the purposes of paragraph (b) above “hot food” means food which, or any part of which—

(i)has been heated for the purposes of enabling it to be consumed at a temperature above the ambient air temperature; and

[F1(ii)is above that temperature at the time it is provided to the customer.]

(4)Item 1 of the items overriding the exceptions relates to item 1 of the excepted items.

(5)Items 2 and 3 of the items overriding the exceptions relate to item 2 of the excepted items; and for the purposes of item 2 of the excepted items “confectionery” includes chocolates, sweets and biscuits; drained, glaceg or crystallised fruits; and any item of sweetened prepared food which is normally eaten with the fingers.

(6)[F2Items 4 to 7] of the items overriding the exceptions relate to item 4 of the excepted items.

(7)Any supply described in this Group shall include a supply of services described in paragraph 1(1) of Schedule 4.

Textual Amendments

F1Word in Sch. 8 Pt. II Group 1 Notes substituted (1.1.2005) by The Value Added Tax (Food) Order 2004 (S.I. 2004/3343), arts. 1, 2

F2Words in Sch. 8 Pt. II Group 1 Note 6 substituted (retrospectively) by 1999 c. 16, s. 14