Easy win

Ambient temperature of takeaway food

The taxpayer ran a takeaway food outlet offering African and Caribbean cuisine such as rice wraps and curries at a market. It said the dishes were served cold and were therefore zero rated for VAT. HMRC claimed the food was supplied hot and therefore should be standard rated.

During preparation in a kitchen on site the food was cooked to a temperature of 99C–100C. It was then cooled in the pans in which it had been prepared using a fan to assist the process. Once the food fell to 19C–20C it was placed in containers that fitted into the bain marie used in the retail unit. Food was kept in the bain marie for up to one and a half hours; the average temperature of the water bath was 56C.

The legislation (VATA 1994 Sch 8 group 1 ...