VAT when you eat in - why?

[phatmanace]

random question, at places like pret, why do I have to pay VAT when I eat in?... assume it's something like food that you take away is 'an essential', whereas food you have when you eat in is a 'luxury'


.. sorry, I know it's a random question, but I'm curious.

-ace

[Eric Mc]

Because that is what VAT regulations say.

VAT is charged at the Standard Rate on restaurant and catering services. It's not an "eat in" point but a "provision of relevant service" point.

Even when you buy at a take-away or fast food establishment, the vast bulk of what you buy is Standard Rated.