Food and drink

What VAT rates apply to food and drink?

The supply of food and drink for human consumption is subject to a number of different rates of Value-Added Tax (VAT), depending on the food and drink concerned and how they are supplied by:

  • wholesalers
  • retailers
  • caterers (including take-aways)
  • vending machines.

Further guidance contains more detailed information on the VAT treatment of food and drink.

Alcohol products

The supply of alcohol products is liable to VAT at the standard rate. Please see the guidance on food and drink for further information.

However, special rules apply to some supplies of alcohol products, such as:

  • while held or transported under a duty suspension arrangement
  • from another EU Member State where excise duty has been paid in the Member State of dispatch
  • on importation from outside the European Union (EU)
  • distance sales to private individuals in the State.

Further guidance contains more detailed information on the VAT treatment of alcohol products.