VAT on school staff meals

[21TonyK]

I suspect this one is aimed at Eric(?) but open to anyone who can help clarify for me!

Basically I need to know if VAT is due on cold meals produced in a school (by the school not a 3rd party) for the staff. These are not take-away food, they are consumed on the premises, ie. a plated salad with cold meat, cheese, fish or a baguette with salad etc

Secondly, if I am correct in thinking that VAT would not be due on cold takeaway food packaged for consumption off of the premises.

Any help appreciated.

[21TonyK]

the 709/1 is what I have been looking at...

2.1 What is the ordinary meaning of catering?
Catering in its ordinary meaning includes the supply of prepared food and drink. It is characterised by a supply involving a significant element of service. Obvious examples of supplies in the course of catering include:
supplies made in restaurants, cafes, canteens and similar establishments (except supplies of cold take-away food)


Basically the school is adamant that VAT is only due on "hot food" bought by staff. To my mind they are taking a very simplistic view.

We have hot food supplied and consumed on site and we have cold food which consists of precooked or prepared ingredients, again consumed on site.

Does the "schools" bit supersede the above?

[21TonyK]

Eric Mc said:

Is the school registered for VAT already?

I don't think the school is itself, I believe the figures go to the county council. Its a state school.

[21TonyK]

JPJPJP said:

Take away is, AIUI, taking it away from the canteen, not taking it off the school site entirely

Ah, okay. Most teachers/staff eat in their classroom or staff room anyway so still on site.

[21TonyK]

Eric Mc said:

Right, I'll rephrase - are there any other activities where the school has to add VAT onto any of the charges it bills such as hall hire etc?

Yes they do, hall, pool etc

[21TonyK]

Thanks all. I will pass on the info, it's not my responsibility but I suspect the person who's it is has the wrong end of the stick.