The latest version of the above notice has now been published which cancels and replaces the previous version in February 2007. Details of any changes to the previous version can be found in paragraph 1.1.

Although the supply of most food and drink used for human consumption is zero-rated, there are exceptions. Some items are always standard rated and these are explained in Notice 701/14 Food. Other supplies are standard rated because they are made in the course of catering.

This notice helps decide whether or not a supply is one of catering.