VAT Rates
TAKE- AWAY COOKED MEALS (Food and drink)
Rate
Reduced rate
Remarks
Chilled, cold or frozen cooked meals are liable to VAT at zero percent. However, food heated, retained heated or supplied while still warm is liable to VAT at the reduced rate.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(b) Schedule: 2 Paragraph: 8(1)
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