VAT on food and drink: the eat-in, takeaway and hot-food rules
September 6, 2026 — 9 min read
The same sandwich can be zero-rated or standard-rated depending on whether it is heated and where it is eaten. That is not a loophole — it is the rule, and it is decided at the till, per line, dozens of times an hour. Here is how the treatment is determined and what your EPOS has to handle.