If you’re registered for VAT, you have to charge VATwhen you make taxable supplies. What qualifies and the VAT rateyou charge depends on the type of goods or services you. . These rates may only apply if certain conditions are met, or in particular circumstances, depending on some or all of the following: 1. who’s. . Food and drink for human consumption is usually zero-rated but some items are always standard-rated. These include catering, alcoholic drinks,. [pdf]
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