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:
- 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
- other hot beverages
Prepared foods are zero-rated when sold unheated elsewhere than at counters from which these types of foods are usually sold.
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.
Beverages dispensed at the point of sale
Beverages such as milk, coffee, tea, iced tea, hot chocolate and juice are taxable when they are served on the premises.