Certain foods and drinks considered essentials don’t attract vat. Hence Jaffa cakes arguing they were not in fact a cake. Any prepared food is considered a luxury item, which would include drinks that are served.
I think alcohol should attract vat in supermarkets, not reduce vat in a pub.
FYI it’s the other way round: cakes are not luxury items but chocolate biscuits are. Apparently they baked a cake-sized jaffa cake as part of their legal case!
Certain foods and drinks considered essentials don’t attract vat. Hence Jaffa cakes arguing they were not in fact a cake. Any prepared food is considered a luxury item, which would include drinks that are served.
I think alcohol should attract vat in supermarkets, not reduce vat in a pub.
FYI it’s the other way round: cakes are not luxury items but chocolate biscuits are. Apparently they baked a cake-sized jaffa cake as part of their legal case!