Mis-rating a £4.50 item at 100 a week is £3,900 a year
VAT on Food and Drink Checker
Eat-in or takeaway, hot or cold, and the short list that is always standard rated: the verdict in one pass, the reason in words, the money at your volume.
VAT on Food and Drink Checker
Eat-in against takeaway, hot against cold, and the short list that is always standard rated: the decision in one pass, with the reason in words.
The three questions that decide nearly everything
Where is it consumed: everything eaten on the premises is standard rated, whatever it is. Takeaway is where the zero rate can apply.
Is it hot: hot has five legal tests, heated to order, kept hot, heat-retentive packaging, advertised as hot, sold to be eaten hot. Temperature alone does not decide: the fresh sausage roll cooling in the window is cold in law, which is why it is zero rated to take away.
What is it: alcohol is standard rated everywhere, and so is the always-standard list even sold cold to take away: crisps and savoury snacks, confectionery, soft drinks, bottled water, ice cream. Meal deals mixing rates get apportioned, not rounded.
Take the workbook
The whole decision table in Excel plus a your-menu sheet that rates every item and prices the VAT inside each one.
Download the workbookFAQs
Can’t find the answer you’re looking for? Please chat to our friendly team.
We provide bookkeeping, VAT returns, payroll, tax filings, annual accounts, and advisory services — tailored to freelancers, SMEs, and ecommerce businesses.
Yes. Every client works with a named accountant who knows your business inside out. You’ll never deal with call centres — just direct, personal support.
We’re certified partners with Xero and QuickBooks. Our digital-first approach means you’ll always have real-time access to your financial data.
We offer fixed monthly packages with no hidden fees. Pricing depends on your business size and the level of support you need — but you’ll always know exactly what you’re paying for.
Absolutely. We handle VAT, corporation tax, self-assessments, and payroll tax. We also manage HMRC correspondence on your behalf to ensure you never miss a deadline.
No. While many of our clients are London-based, we also support businesses across the UK and ecommerce sellers worldwide through our cloud-based systems.
RESOURCES
Fresh takes on business and accounting.
Trading profit is split on a time basis. Interest, rent, gains, donations and dividends each follow their own rule, and mixing them up misstates both accounting periods.
A long period of account needs two separate capital allowances computations, and since April 2026 they are not even calculated at the same writing down rate.
Company law allows accounts to run for 18 months; corporation tax never allows an accounting period longer than 12. Here is how the split is drawn.
CONTACT
Get in touch
