Selling coffee, juices, snacks, etc. either eat-in or take-away
The supply of certain items of food and drink to take away is liable to VAT at zero per cent. These include cold food such as sandwiches and yoghurts, and milk and certain milk based drinks. Where these items of food and drink are sold to 'eat in' in a coffee shop or snack bar, they become liable to VAT at the reduced rate. Hot food is also liable to VAT at the reduced rate, as are tea, coffee, and bakery products such as cakes and non-chocolate biscuits, whether sold to eat in or take out. Other beverages, confectionary and savoury snacks are generally liable to VAT at the standard rate.