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This paragraph covers the circumstances under which food is supplied 'in the course of catering'. Food supplied 'in the course of catering' is excluded from the zero-rating for food in VATA 1994, Sch 8, Group 1¹. See, however, the temporary reduced rate which applied to certain supplies in the course of catering during the period from 15 July 2020 to 31 March 2022 at V4.424.

For an overview of the scope of the zero-rating for food under VATA 1994, Sch 8, Group 1, see V4.217.

VATA 1994, Sch 8, Group 1, Note 3 states that the expression 'in the course of catering includes:

1. Ìý

   •ÌýÌýÌýÌý any food supplied for consumption on the premises on which it is supplied

2. Ìý

   •ÌýÌýÌýÌý hot food for consumption off the premises on which it is supplied

The meaning of premises is clarified by VATA 1994, Sch 8, Group 1, Note 3A (see below) and the meaning of 'hot food' is clarified by VATA 1994, Sch 8, Group 1, Notes