The VAT rate on food served in restaurants and catering services will increase from 7% to 19% with effect from 1st January 2024.

The VAT rate was reduced on these services in July 2020 as part of the government's COVID 19 relief package, and was further extended until 31st December 2023 due to the energy crisis, however the government announced the reduced VAT rate on these supplies will no longer apply from 1st January 2024. 

If you have any questions on the impact of the above changes on your business, please contact us