VAT payable for wedding catering

Forum Categories GENERAL VAT DISCUSSIONS VAT payable for wedding catering

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    I have a question regarding the VAT being charged on the supply of catering services for a wedding, specifically in relation to the temporary VAT reduction for the hospitality sector…

    The wedding is due to take place on 22nd December 2021 this year, at which point the temporary rate will have gone up from 5% (as it is currently), to 12.5%. However, the payment for the provision of the service is payable before 30th September 2021 (the date when VAT goes from 5% to 12.5%).

    As such, I wanted to know if the VAT chargeable would be at 5% because of the payment date, or 12.5% owing to the date of the provision of service.


    Trevor S

    If a service is paid for (or a VAT invoice is raised) in advance, the “tax point” (the important date for calculating VAT) is the earlier of the payment or invoice dates.

    I’m assuming though that this is a “stand alone” supply of catering being provided at a wedding organised by someone else, rather than being part of a wedding package. Some years ago, the courts decided that a wedding package was a single service being supplied, rather than separate supplies of the various elements included within the package. This stopped venues treating part of their packages as a VAT exempt “room hire”. So for the same reason, I suspect that venues wouldn’t be able to treat part of a package as a supply of reduced rate catering.  I can’t see any specific mention of wedding packages in the legislation for the temporary reduced rate, so I’m assuming that 20% VAT still applies to them.

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