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Contents

Official guidance
VAT Food
  • VFOOD0100 · Data Protection
  • VFOOD0120 · Scope of this guidance
  • VFOOD0180 · Purpose and origin of the relief
  • VFOOD0200 · UK VAT law
  • VFOOD0220 · Interpretation of group 1
  • VFOOD0240 · History since the introduction of VAT
  • VFOOD0280 · Role of Indirect Tax Directorate
  • VFOOD0500 · Food: Items benefiting from the relief
  • VFOOD4000 · Excepted items
  • VFOOD9900 · Asian food products and additives
  • VFOOD9940 · Agricultural grants, subsidies and price guarantees
  • VFOOD9950 · Milk quotas
  • VFOOD9970 · Potato quotas
  • VFOODUPDATE001 · VAT on food: update index
  • VFOODUPDATE111219 · VAT on food: recent changes
  • VFOODUPDATE141223 · VAT Food Manual: recent changes
  1. VAT Food
  2. Role of Indirect Tax Directorate

VFOOD0280 | Role of Indirect Tax Directorate

From HM Revenue & Customs · VAT Food

The policy team that is responsible for the development and maintenance of policy relating to food is the VAT Reliefs Policy Team. They review areas where policy needs to be clarified or has not been determined. They also defend appeals that challenge our policy or legislation, write and maintain notices and guidance, and provide technical advice to ministerial teams on our policy areas that may be conveyed to ministers.

The VAT Advisory Team is responsible for giving advice to staff on cases:

  • where the guidance is unclear;

  • where there is a challenge to the law;

  • which involve new products and services;

  • which are politically sensitive or of national importance; and

  • where guidance has specified that we must be consulted

Guidance about the process for submitting requests to the VAT Advisory policy team can be found in VPOLADV

Before submitting a General or Technical Advice request to the VAT Advisory Team for assistance on liability issues relating to supplies of food, please make sure that you have read this guidance.

Related Public Notices

701-14Food
701-15Food for animals
701-38Seeds and plants
709-1Catering and take-away food
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