Value-Added Tax Consolidation Act 2010
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Chapter 3 Supply of services | ||
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Meaning of supply of services. |
[VATA s. 5(1) and (2)] | |
25.—(1) In this Act “supply”, in relation to a service, means the performance or omission of any act or the toleration of any situation other than— | ||
(a) the supply of goods, and | ||
(b) a transaction specified in section 20 or 22 (2). | ||
(2) The provision of food and drink, of a kind specified in paragraph 8 of Schedule 2 , in a form suitable for human consumption without further preparation— | ||
(a) by means of a vending machine, | ||
(b) in the course of operating a hotel, restaurant, cafe, refreshment house, canteen, establishment licensed for the sale for consumption on the premises of intoxicating liquor, catering business or similar business, or | ||
(c) in the course of operating any other business in connection with the carrying on of which facilities are provided for the consumption of the food or drink supplied, | ||
shall be deemed, for the purposes of this Act, to be a supply of services and not a supply of goods. |