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As for other businesses, once your turnover exceeds £85,000 you need to register for VAT.

What qualifies and the VAT rate you charge depends on the type of goods or services you provide.

Food and drink for human consumption is usually zero-rated but some items are standard-rated, including alcoholic drinks, confectionery,
crisps and savoury snacks, hot food, sports drinks, hot takeaways, ice cream, soft drinks and mineral water.

You can find more about the VAT treatment of food and drink in VAT Notice 701/14