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  • Nigel Hindley

    January 16, 2009 at 11:20 pm


    Vat is applicable on food when its in a restaurant because its a luxury to eat out – not at home where its a necessity.

    All I’m saying is that’s what its based on and that’s luxury/necessity you can turn it into an argument about wording ie its on everything but some items are zero rated the OK but the rule of thumb is its only applied on luxury items.