FlyerTalk Forums - View Single Post - Are buy-on-board food and drink products subject to VAT?

Feb 15, 2018 | 10:11 am

#5

volar

Join Date: Jan 2017

Location: London

Programs: BA Gold

Posts: 1,012

Catering should in theory not be subject to VAT on departures from the UK since HMRC don't require VAT to be charged (except perhaps on domestic flights). See HMRC VAT notice 709/1 for the UK position:https://www.gov.uk/government/public...take-away-food

"2.5 Aircraft, ships, trains and other means of transport

If you make a separate supply of catering on board an aircraft, ship, train or other means of transport, it is standard-rated unless it is provided for consumption during a journey from the UK to another EU Member State or on a journey to a country outside the EU."

Some EU member states and other countries do require tax to be charged. I imagine BA charges the same for a given product regardless of the differing rules and rates applicable of the departure country and settle it up themselves behind the scenes. If BA are paying any tax instead of you, you won't get a VAT receipt.

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