.png)
.png)
HMRC have confirmed their view of the VAT treatment of supplies of hot food made in the course of catering, following the ruling in Finanzampt Burgdorf v Bog and other cases (C- 497/09, C-499/09, C501/09 and C-502/09).
The Revenue believes that for German taxpayers, the European Court of Justice (ECJ) decision means certain supplies of hot food may now be eligible for the reduced rate. The UK already treats most basic supplies of foodstuffs as zero rated, although supplies made in the course of catering are not.
Value Added Tax Act 1994, Sch 8 Group 1 Note 3 legislates for certain supplies of food that are for consumption on and off premises, including the supply of hot food. Given that the UK has specifically legislated to exclude supplies of hot food, HMRC say it is clear that the intention was not to include such supplies within the zero rate.
The taxman concludes in Revenue & Customs Brief 19/11 that the ECJ judgment has no implications for the UK treatment of supplies of hot food, and businesses should continue to treat their supplies in accordance with published guidance.
