Business tax – notice

VAT Notice 709/1: catering and take-away food

This notice is for all those who prepare and supply food and drink ready for consumption. It will help you decide whether or not your supply is one of catering.

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VAT Notice 709/1: catering and take-away food

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This notice cancels and replaces Notice 709/1 (November 2011) and incorporates the guidance contained in VAT Information Sheet 12/12.

• Published: 7 October 2013

• From: HM Revenue & Customs
• Part of: VAT Notices: numerical order
• Part of: VAT Notices: alphabetical order