Schedule 6, Part 2, paragraph 10(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
This paragraph applies to a supply of goods or services, whether or not for a consideration, which is made by an employer and consists of— the provision in the course of catering of food or beverages to his employees, or the provision of accommodation for his employees in a hotel, inn, boarding house or similar establishment.
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Source: legislation.gov.uk · retrieved 2026-07-28