Should I charge VAT for School Meals - Norfolk



Should I charge VAT for School Meals?

|COLD ITEMS | |HOT ITEMS |

Food |Baguettes (cold filling) |Zero | |Food |Bacon muffin |Standard | |Food |Biscuits (chocolate) |Standard | |Food |Bacon roll |Standard | |Food |Biscuits (no chocolate) |Zero | |Food |Baguettes (hot filling) |Standard | |Food |Bread |Zero | |Food |Baked Beans |Standard | |Food |Bread roll (incl. butter if required) |Zero | |Food |Beef burger |Standard | |Food |Butter |Zero | |Food |Cheese on toast |Standard | |Food |Cakes |Zero | |Food |Chips |Standard | |Food |Egg (hard boiled) |Zero | |Food |Curry |Standard | |Food |Filled Roll |Zero | |Food |Garlic bread |Standard | |Food |Fruit |Zero | |Food |Hot Dog |Standard | |Food |Fruit (dried) |Standard | |Food |Jacket Potatoes |Standard | |Food |Fruit bags |Zero | |Food |Main meal |Standard | |Food |Fruit platters |Zero | |Food |Pasta |Standard | |Food |Fruitshoot |Zero | |Food |Pizza |Standard | |Food |Rolls |Zero | |Food |Potatoes |Standard | |Food |Salad |Zero | |Food |Roast meal |Standard | |Food |Salad Potatoes |Zero | |Food |Sausage |Standard | |Food |Sandwiches |Zero | |Food |Sausage roll |Standard | |Food |Sauce |Zero | |Food |Soup |Standard | |Food |Scones |Zero | |Food |Spaghetti |Standard | |Food |Wraps |Zero | |Food |Sweet (pudding hot) |Standard | |Food |Yoghurt |Zero | |Food |Toast (hot topping) |Standard | |Drink |Britvic can |Standard | |Food |Toasted sandwich |Standard | |Drink |Calypso (various) |Standard | |Food |Vegetables |Standard | |Drink |Milk |Zero | | | | | |Drink |Oranka |Standard | | | | | |Drink |Slush |Standard | | | | | |Drink |Tropicana |Standard | | | | | |Drink |Water (bottle) |Standard | | | | | |

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Who is the meal for?

VAT must not be charged.

PUPILS

ADULTS

(Staff or visitors)

Is the meal hot?

Is the meal being eaten in the canteen?

Yes

Please Note: Canteens include any designated catering area, including associated outdoor tables.

No

No

Is the meal being eaten in the canteen?

Yes

Standard Rated VAT must be charged.

Yes

No

Is the meal zero rated (see lists below?

Yes

The above flowchart relates only to the sale of meals provided during the school lunch hour. Please refer to Section 12, Appendix 4 and Appendix 5 of the Schools VAT Manual for further guidance on snacks / special events (governor’s meetings, parent’s evenings etc).

No

Adults Meals: If a ‘Conventional’ Adult Meal is purchased (i.e. a two course meal) both courses are treated as VATable even if the desert is a cold item (for example Cakes).

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