5(1)The following supplies of hot food or hot drink are exempt supplies for the purposes of paragraph 1(1)—E+W
(a)the supply of hot drink which consists of or contains alcohol,
(b)the supply of hot drink by means of a vending machine,
(c)the supply of hot food or hot drink free of charge,
(d)the supply of hot food or hot drink by a registered charity or a person authorised by a registered charity,
(e)the supply of hot food or hot drink on a vehicle at a time when the vehicle is not permanently or temporarily parked.
(2)Hot drink is supplied by means of a vending machine for the purposes of sub-paragraph (1)(b) only if—
(a)the payment for the hot drink is inserted into the machine by a member of the public, and
(b)the hot drink is supplied directly by the machine to a member of the public.
(3)Hot food or hot drink is not to be regarded as supplied free of charge for the purposes of sub-paragraph (1)(c) if, in order to obtain the hot food or hot drink, a charge must be paid—
(a)for admission to any premises, or
(b)for some other item.
(4)In sub-paragraph (1)(d) “registered charity” means—
(a)a charity which is registered [F1in accordance with section 3A] of the Charities Act 1993 (c. 10), or
(b)a charity which by virtue of [F2subsection (2)] of that section is not required to be so registered.
Textual Amendments
F1Words in Sch. 2 para. 5(4) substituted (31.1.2009) by Charities Act 2006 (c. 50), ss. 75, 79, Sch. 8 para. 199(a); S.I. 2008/3267, art. 2, Sch. (with arts 3-17 (as amended by S.I. 2009/2648, art. 3(3)-(12) and S.I 2010/1942, art. 2))
F2Words in Sch. 2 para. 5(4) substituted (31.1.2009) by Charities Act 2006 (c. 50), ss. 75, 79, Sch. 8 para. 199(b); S.I. 2008/3267, art. 2, Sch. (with arts 3-17 (as amended by S.I. 2009/2648, art. 3(3)-(12) and S.I. 2010/1942, art. 2))