VAT on Delivery of Zero-Rated suuply

Hi, I am trying to seek clarity on this issue of what is correct. We are an e-commerce site selling standard and zero-rated food items. (Mostly Zero Rated). Where delivery of these items is added to the sale at the end. If all the items they are purchasing are zero-rated can the additional delivery charge also be zero-rated? I have read this guidance https://www.gov.uk/guidance/vat-on-postage-delivery-and-direct-marketing-notice-70024 and I believe we fall under this category, If you deliver goods to your customer and make an additional charge An additional charge for delivery will follow the liability of the goods. The important test is whether delivery is included in the contract. You’re making a single supply of delivered goods if, under the contract, you must deliver the goods to a place specified by the customer. This might include the customer’s: own address friends or relatives own customers. The position is not affected by whether the charge for delivery is separately itemised or invoiced to the customer. In either case there is a single supply of delivered goods for which the VAT liability is based on the liability of those goods. Please advise?

Hi,

The guidance you have stated is correct. If you are supplying zero rated products and there is a contract in place to deliver these goods then the liability of the delivery charges will follow the liability of the goods.

Thank you.

Same question but slightly different circumstances- Transport of carcasses (zero rated) from abbatoir to butcher's shop as part of a private slaughter package for farmers? If the party delivering has been hired by the customer(farmer) to provide slaughter and delivery to the farmer's butcher or own premises. And by extension, transport of live animals to the abbatoir under instruction of the same farmer as part of the same service? Thanks :)

Secondarily, if the party selling the service of slaughter and delivery to the farmer, subcontracts the slaughter aspect, personally undertakes the delivery aspect, but takes full payment for the whole service from the farmer, does the same apply? Thanks :)