��Ƶ

Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.4 Reduced rate /The temporary reduced ratings (between 15 July 2020 and 31 March 2022) / V4.424 Temporary reduced rate—supplies in the course of catering

V4.424 Temporary reduced rate—supplies in the course of catering

Part V4 Exemption, zero-rating and reduced rates

With effect during the period from 15 July 2020 to 31 March 2022, VATA 1994, Sch 7A had effect as if an additional 'Group 14 — Course of Catering' was inserted¹. However, for the period between 1 October 2021 and 31 March 2022 the reduced rate that applied was 12.5% (as opposed to the normal 5%²).

Scope of temporary reduced rate for catering

The temporary reduced

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V3.402 What is input tax?

V3.187 Place of supply of services—special rule—designated travel service

V5.141A VAT payment—goods subject to a fiscal warehouse regime

V16.870 Changes to the VAT second-hand margin scheme

V17.140 Free zones/freeports

VATA 1994 Sch 8

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

V21.128 Combined heat and power schemes

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

VAT 652 Voluntary disclosure of errors on VAT returns

V1.299 What is a charity for VAT purposes?

V3.524 Construction industry authenticated receipt

V2.189Y Group VAT registration—conditions

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

V2.127 VAT registration in the Isle of Man

Excise Notice CCL1/3 Climate Change Levy – reliefs and special treatments for taxable commodities

V3.533 Margin scheme—the auctioneers' scheme

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance