Vat regulations -Heating food

  Terry Brown 20:17 28 Mar 2012

I was out doing some shopping (garden stuff) and called in one of my favourite cafe's for a cuppa.

As it ws quiet at the time we got to talking about the 'Pasty' article (cold- no vat-Hot add vat.

Interesting question:

If he sells a cold pasty and allows the customer to heat it up himself using a microwave placed at the end of the counter, is he still liable to pay VAT on the food sold?.

Any thoughts?


  spuds 22:50 28 Mar 2012

I suspect that the cafe would use the microwave as a business provision, and as such the vatman would have a rule about this.

But taking a much bigger view, how many Asian or similar type restaurants allow their customers to bring in their own wine and booze, because they do not want or hold a licence?.

Nothing appears to be straight-forward, does it?.

  Terry Brown 10:03 29 Mar 2012

Thanks for that Spud, At the moment it seems a grey area until it is tested one way or the other.


  morddwyd 20:38 29 Mar 2012

"it seems a grey area"

I doubt it.

A local takeaway had seats where people could sit and eat what they had just bought.

He was soon convicted of operating as a restaurant, outside the terms and conditions of his licence as a takeaway!

  proudfoot 16:29 30 Mar 2012

I like cold pies, pasties and sausage rolls so George can take a running jump. A thought has just occurred to me, if the pies etc have just come out of the oven and haven't cooled before being put on display, do they incurr VAT. i.e. have not been placed in a hot cupboard. I remember some 55 years ago when I was an apprentice it was my job to go to the local pork butchers at 10.00 to buy the pork pies for the morning tea break with the instruction to wait till that days pies came fresh out of the oven.

  Woolwell 18:13 30 Mar 2012

There is a thread in Speakers Corner about this Pies.

One of the reasons why the pasty shops are annoyed about this is because it seems that VAT will be chargeable on a pasty straight out of the oven. If you wait until they cool (less fresh) then no VAT.

  BT 12:12 31 Mar 2012


You only have to go in any McDonalds to see the large number of people who say they are 'taking away' as opposed to 'eating in', to get their order a bit cheaper, and then just sit down and eat in anyway. Mcd's just seem to turn a blind eye to this, although they are presumably in breach, as was the person in your post.

These people are easily identified as their order is supplied in a brown bag as opposed to on a tray.

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