Quick Answer: Is there VAT on wedding food?

If food and non-alcoholic beverages are supplied for consumption on the vendor’s own premises, for example at a restaurant, café or pub, the requirement normally is to charge VAT at the standard rate of 20%. However, when these supplies are made between 15 July 2020 and 12 January 2021 the reduced rate of 5% applies.

Do you pay VAT on wedding food?

Nope. The VAT on food supplied by a caterer has been reduced from the standard rate of 20% to a reduced rate of 5%. But that only applies when the caterer supplies food to the end consumer. Our elopement and MMW weddings include wedding food as part of the package.

Can wedding caterers charge 5% VAT?

The rules surrounding whether a supply is a single or multiple supply for VAT purposes are themselves complex. … 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.

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Are wedding venues VAT exempt?

An estranged position. BCH has added a further dimension to the room hire debate; that public access to the ceremony must be permitted, so a marriage ceremony in licensed premises can never be exempt from VAT. The tribunal considered the size of the fee for the room to be relevant because it is a licensed venue.

Do wedding venues charge VAT?

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 restaurant food?

VAT on food and non-alcoholic drinks: 5% rate

A 5% rate of VAT applies to supplies of: Food and non-alcoholic beverages sold for on-premises consumption, for example, in restaurants, cafes and pubs. Hot takeaway food and hot takeaway non-alcoholic beverages.

What food items are exempt from VAT?

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.

Do caterers charge VAT?

Although food is often zero-rated for VAT, food and drink supplied as part of a contract catering service is always standard rated. … You will then have to charge VAT at the standard rate of 20% on your supplies of catering – this is known as ‘output tax’.

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Is there VAT on catering?

VAT on Food and Drink. Catering is always subject to VAT at 20% (or the 12.5% temporary reduced rate of VAT). So when an order meets HMRC’s criteria for catering, it is standard rated. This is true even if the underlying food or drinks are usually zero rated.

What is the VAT rate on takeaway food?

All hot takeway food and most drinks continue to be subject to VAT at 20%, but some cold takeaway food can be zero-rated for VAT.

Do you pay VAT on venue 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.

What is the VAT rate on room hire?

Rooms hired out for the provision of catering in any hotel or similar establishment (whether or not the venue supplies that catering) are covered by the reduced rate. This makes both room hire and catering provided by a hotel for the same event subject to 5% VAT (excluding any alcoholic beverages served).

What is the VAT rate for hospitality?

After a period in which the UK VAT rate was just 5% for certain industries, it’s now been raised to 12.5%.

Do caterers charge corkage?

At its most basic, a corkage fee is a charge deemed necessary by a catering or bartending company that will take the lead to open and serve bottles of wine.

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