Food Sales (VAT) (Hansard, 15 October 2001)

HC Deb 15 October 2001 vol 372 c852W 852W

§ Mr. Laws
To ask the Chancellor of the Exchequer if it is his policy that hot food sold by supermarkets should be charged at the standard rate of value added tax. [6076]

§ Mr. Boateng
Food heated for the purpose of being consumed as hot food is charged at the standard rate of VAT.