SCHEDULES
SCHEDULE 2Provision of late night refreshment
Miscellaneous exempt supplies
5
1
The following supplies of hot food or hot drink are exempt supplies for the purposes of paragraph 1(1)—
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 under section 3 of the Charities Act 1993 (c. 10), or
b
a charity which by virtue of subsection (5) of that section is not required to be so registered.