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Official guidance
VAT Food

VFOOD2800 · Items benefiting from the relief: what is food?: food packaging

  • VFOOD2820 · General
  • VFOOD2840 · The linked goods concession
  • VFOOD2860 · Normal and necessary packaging
  • VFOOD2880 · Packaging which serves the supply
  • VFOOD2900 · Tins, caddies, crocks, jars and bottles
  • VFOOD2920 · Christmas packaging
  • VFOOD2940 · Promotional offers
  • VFOOD2960 · Self-heating packaging
  1. Items benefiting from the relief: what is food?: food packaging: contents
  2. Items benefiting from the relief: what is food?: food packaging: self-heating packaging

VFOOD2960 | Items benefiting from the relief: what is food?: food packaging: self-heating packaging

From HM Revenue & Customs · VAT Food

This concerns a specific product in packaging that, when opened or upon shaking, contains chemicals that react and heat the contents of the package (in that case, a tin). We view this packaging as a necessary part of the supply of the food, and it will follow the liability of the contents. It is not a supply of hot food as, at the time of supply, the food is not hot. It was also of note that the packaging was not reusable.

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