Catering
03/10/1995
Query
What rate of VAT applies to the provision of a traditional Christmas dinner with the availability of dancing facilities?
Decision
The entire charge for the meal and dancing facilities is liable to VAT at 12.5%, as the dancing facilities are regarded as incidental to the supply of the meal.
Value Added Tax
Section 11(3), Value Added Tax Act, 1972
Origin: Indirect Taxes Policy and Legislation
File ref:A/151