28 May, 2012
So how is that different from the original proposal and more to the point how does it work? When I pop into the breadshop and ask for a couple of Greggs dummies, will they be tax-free if
- They are already cold at the time of sale,
- I sign a declaration that I will not eat them until they are cold,
- I sign a declaration that I will not eat them until I am cold,
- I promise to eat them with my eyes closed,
- I promise not to eat them at all.
However, they are usually on offer in a display cabinet under hot lights. Tricky. Presumably a chappie from HMRC should now turn up equipped with a thermometer to determine whether the lights are keeping the food hot (taxable) or merely providing illumination (non-taxable).
I remember all this nonsense with McDonalds and their ilk. If you intended to take your burger and fries off the premises, it was classed as a food sale and VAT-free. If you wanted to sit down at a table, it was classed as a restaurant meal and attracted VAT. In the latter case the meal was provided on a tray and staff were employed to harass freeloaders who were sitting down and eating out of a take-away paper bag.
All good fun.
I do worry as our 'guests' are very keen we all eat what they want but surely religion is not VAT related. Hot or cold religion surely is zero rated.
Or is it Our Vater which is in Heaven?