It does not matter whether you supply these unprocessed foodstuffs direct to the public or for use as ingredients in the manufacture of processed foods, provided they’re fit for human consumption. You can zero rate all supplies of unprocessed foodstuffs such as: If you’re supplying food in the course of catering you should read VAT Notice 709/1: catering and take-away food. This section explains how the criteria for zero rating (explained in paragraph 2.2 of this guidance) apply to general food products supplied for both home consumption and for processing within the food industry. Further information can be found in VAT Notice 701/40: food processing services. If you apply a treatment or process to another person’s goods so that new zero-rated food products are produced, you can zero rate your services. Produce which is unfit for either human or animal consumption (for example, abattoir offal sold for processing into fertiliser) is standard-rated. Some produce that’s unfit for human consumption, such as waste and contaminated food products (including used cooking oil), may be eligible for zero rating as animal feeding stuffs - read VAT Notice 701/15: animals and animal food.
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