VAT Rates

SERVICE CHARGE- CATERING (Food and drink for human consumption)


Second reduced rate


Where included on the bill, regarded as part of the consideration for the meal and liable at the second reduced rate. However, voluntary payments (tips) made by customers and not appearing on the bill remain outside the scope of VAT.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 46(1)(cb) Schedule: 3 Paragraph: 3(1)

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