We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Register to vote Register by 18 June to vote in the General Election on 4 July.
How food shops, manufacturers, and distributors must dispose of or handle former foodstuffs or food waste.
Tax and reporting rules for employers providing meals for employees and directors
As an employer providing meals for your employees, you have certain tax,…
You don’t have to report anything to HM Revenue and Customs (HMRC) or pay…
If the meals or vouchers you provide aren’t exempt, you may have to report…
The following guides contain more detailed information: subsidised meals…
Find out which types of food are zero-rated and which are standard-rated for VAT purposes.
Guidance for food businesses on the Weights and Measures (Food) (Amendment) Regulations 2014.
Find out which live animals and animal foods or feeding stuffs are zero-rated for VAT.
Check what processes are considered as insufficient production under the Trade and Cooperation Agreement.
Apply for meals at home from your council or other local organisation
Legal standards for labelling and composition of food products such as bottled water, milk and meat.
The T13 exemption allows you to recover waste food by decanting or unwrapping it and recovering the packaging.
Give information to consumers when selling food that is loose or hasn't been prepacked by another producer.
Find out about the type of healthy food all maintained schools and academies in England have to provide under the school food standards.
Find out how to apply VAT zero rating for the supply of those plants and seeds that are used to grow food for human consumption.
What you need to do to export or move food, drink and agricultural products.
Results from the government’s monitoring of pesticide residues in food, reviewed by the Expert Committee on Pesticide Residues in Food (PRiF).
Information about the UK food chain.
Guidance on exporting or moving high-risk food and feed of non-animal origin (HRFNAO) from Great Britain to the EU or Northern Ireland.
Published allocations and conditions of grant for the 2023 to 2024 academic year.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).