Restaurant, catering and canteen services
Restaurant, catering and canteen services
Restaurant and catering services
In general, restaurant and catering services are liable to Value-Added Tax (VAT) at the reduced rate.
The supply of takeaway food is considered a supply of goods rather than the provision of restaurant services. Different rates apply depending on the goods supplied.
Further guidance contains more detailed information on
- the VAT treatment of restaurant and catering services
- and
- the VAT treatment of food and drink.
Canteen services
There are many different arrangements in place in relation to staff canteens. Canteens may be
- operated on a profit-making basis
- outsourced
- or
- operated without any charge to staff.
Further guidance contains more detailed information on the VAT treatment of canteen services.