Miscellaneous exempt suppliesE+W
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.