Food and Drink VAT Rate Checker
VAT on food depends on temperature, where it is eaten and the product type. Hot takeaway food is standard-rated. Cold takeaway is zero-rated unless it is an excepted item. All eat-in food is standard-rated as a catering supply. Use this checker to confirm the correct rate.
Food and Drink VAT Rate Checker
VAT on food depends on temperature, where it is eaten and the product type. Hot takeaway food is standard-rated. Cold takeaway is zero-rated unless it is an excepted item. All eat-in food is standard-rated as a catering supply. Use this checker to confirm the correct rate.
Select the category that best describes the item. Confectionery, crisps, ice cream and soft drinks are excepted items always charged at 20%.
Eating in always triggers the catering supply rate (20%). Takeaway and delivery depend on temperature and item type.
Cold food sold for takeaway or delivery that is not an excepted item is zero-rated (0% VAT). This covers most cold sandwiches, salads, pastries sold cold, and cold prepared meals.
Check your position with a hospitality accounts specialist
A calculator gives you the shape of the answer. We confirm your exact figures, the reliefs you can claim, and what your business needs to file. No obligation, and we reply within one working day.
Food and drink VAT rules explained (VAT Notice 709/1 and 701/14)
UK VAT on food and drink is not a simple rule: it depends on what the item is, whether it is hot or cold, and whether it is eaten on the premises or taken away. Getting it wrong is one of the most common VAT errors for hospitality businesses.
All food and drink consumed on the premises (eat-in) is treated as a catering supply and is standard-rated at 20%. This applies whether the item is hot or cold, and whether you run a restaurant, a cafe, a pub or a hotel breakfast.
For food sold to take away or delivered, the general rule is that cold food is zero-rated. But there are important exceptions. Hot food (heated above ambient temperature for consumption hot) is always standard-rated on takeaway. And certain product categories are excepted from zero-rating even when sold cold: confectionery, chocolates and sweets; crisps and savoury snacks; ice cream and frozen desserts; and most cold drinks (soft drinks, juices, carbonated drinks).
Cold sandwiches, salads, cold pastries and most cold prepared foods sold for takeaway are zero-rated. A cold sausage roll is zero-rated; a hot one is standard-rated. A bag of crisps is always standard-rated. This is the logic HMRC sets out in VAT Notices 701/14 and 709/1.
Frequently asked questions
Is VAT charged on takeaway food?
It depends on the food. Hot takeaway food (chips, hot pasties, cooked meals sold hot) is standard-rated at 20%. Cold food sold for takeaway is zero-rated unless it is an excepted item: confectionery, crisps, ice cream and cold soft drinks are always standard-rated even when cold. See VAT Notice 709/1.
Is a hot drink from a cafe standard-rated?
Yes. Hot drinks (coffee, tea, hot chocolate) are standard-rated at 20% whether sold for takeaway or consumed in. Cold drinks are also standard-rated as an excepted item under VAT Notice 701/14.
Are cold sandwiches zero-rated?
Yes, if sold for takeaway or delivery. A cold sandwich, wrap or salad is zero-rated. If the same item is sold for eating in, it becomes a catering supply and is standard-rated at 20%.
What are excepted items for VAT?
Excepted items are food or drink categories that cannot be zero-rated. Under VAT Notice 701/14 these include confectionery (chocolate, sweets, cereal bars), crisps and savoury snacks, ice cream and frozen desserts, and most cold drinks (soft drinks, juices). They are always standard-rated at 20%.
Is there VAT on alcohol?
Yes, always. Alcohol (beer, wine, spirits, alcopops, cider) is always standard-rated at 20%, whether sold for takeaway, delivery or for on-site consumption.
Does delivery change the VAT rate?
Delivery follows the same rules as takeaway: hot food is standard-rated, cold non-excepted food is zero-rated, excepted items are standard-rated. A separate delivery charge is itself standard-rated if the underlying supply is standard-rated.
Want to be sure of your position?
Tell us about your hospitality business and we will confirm your exact figures and the compliance steps that apply to you. No obligation.