- ‘Dip pots’ supplied as part of a takeaway meal deal are considered part of a single standard-rated supply of hot food for VAT purposes
- Queenscourt Ltd initially accounted for VAT on dip pots as part of meal deals, then changed their view and reclaimed VAT from HMRC
- HMRC agreed to repay the VAT initially, but later refused a further claim for VAT on dip pots in meal deals
- Queenscourt appealed to the FTT, arguing that dip pots were a separate zero-rated supply for VAT purposes
- FTT determined that dip pots in meal deals are an ancillary supply to the hot food, not a separate item
- FTT concluded that typical consumers purchase meal deals with dip pots as an accompaniment to the hot food, not as a separate item
Source: rpc.co.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
