Forum Categories › GENERAL VAT DISCUSSIONS › Rate on food › Reply To: Rate on food
11 February 2022 at 17:04
#56242
Trevor S
Participant
The 5% rate was until 30 Sep 2021. It has increased to 12.5% for 1 Oct 2021 – 31 Mar 2022, and is due to return to 20% from 1 Apr 2022.
HMRC’s notice 709/1 gives more detail about what is covered in connection with catering: https://www.gov.uk/guidance/catering-takeaway-food-and-vat-notice-7091