Jenny Shield

Have posted this thread on the agent forum with further detail - VAT on takeaway food delivery

A VAT registered pizza shop charges its customers a seperate fee for delivery of takeaway food however this amount is paid straight to the drivers (i.e. the pizza shop owner never sees this money). Should the VAT liability of the delivery charge be based on the liability of the goods supplied (hot takeaway food - Standard rated) or should no VAT be charged on the delivery fee on the basis that the drivers are not VAT registered (do not meet the threshold)?