SCHEDULES

F1SCHEDULE 7A CHARGE AT REDUCED RATE

Annotations:
Amendments (Textual)
F1

Sch. 7A inserted (11.5.2001 with effect as mentioned in s. 99(7)(a) of the amending Act) by 2001 c. 9, s. 99(5)(7)(a), Sch. 31 Pt. 1 para. 1

C1C2Part 2 THE GROUPS

Annotations:
Modifications etc. (not altering text)
C2

Sch. 7A Pt. 2 modifications by 2020 SI 728, art. 4 continued (with effect in accordance with s. 93(5)-(10) of the amending Act) by Finance Act 2021 (c. 26), s. 93(1)

F2Group 14 — Course of Catering

Annotations:
Amendments (Textual)
F2

Sch. 7A Pt. 2 Groups 14-16 inserted (temp.) (15.7.2020) by virtue of The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020 (S.I. 2020/728), arts. 1, 4 (with art. 2)

Item No

1

Supplies in the course of catering of—

a

any food or drink for consumption on the premises on which it is supplied, or

b

any hot food or hot drink for consumption off those premises,

NOTES

  1. 1

    Note (3A) to Group 1 (Food) of Schedule 8 applies in relation to this Group as it applies in relation to Note (3) in that Group.

  2. 2

    Notes (3B) to (3D) to Group 1 (Food) of Schedule 8 apply in relation to this Group as they apply in relation to that Group.

  3. 3

    “Alcoholic beverage” means a beverage within Item 3 in the list of excepted items in Group 1 of Schedule 8.