Heated Foods and Beverages
Heated foods and beverages
The sale of prepared foods and beverages heated for consumption is taxable.
Prepared foods and beverages include:
- chicken
- coffee
- french fries
- fish and chips
- hot chocolate
- foods heated at the point of sale
- foods sold from a heated counter
- foods sold from a separate take-out counter
- pizzas
- tea
- other hot beverages
Unheated foods
Prepared foods are zero-rated when sold unheated elsewhere than at counters from which these types of foods are usually sold.
Example
When a butcher sells heated barbecued chickens, such sales are taxable. However, barbecued chickens that go unsold and are then placed in a refrigerated counter are zero-rated when sold from such a counter.