Paragraph 3

(1)

The supply of hot food or hot drink on or from any premises at any time is an exempt supply for the purposes of paragraph 1(1) if, at that time, a person will neither—

(a)

be admitted to the premises, nor

(b)

be supplied with hot food or hot drink on or from the premises,

except by virtue of being a person of a description falling within sub-paragraph (2).

(2)

The descriptions are that—

(a)

he is a member of a recognised club,

(b)

he is a person staying at a particular hotel, or at particular comparable premises, for the night in question,

(c)

he is an employee of a particular employer,

(d)

he is engaged in a particular trade, he is a member of a particular profession or he follows a particular vocation,

(e)

he is a guest of a person falling within any of paragraphs (a) to (d).

(3)

The premises which, for the purposes of sub-paragraph (2)(b), are comparable to a hotel are—

(a)

a guest house, lodging house or hostel,

(b)

a caravan site or camping site, or

(c)

any other premises the main purpose of maintaining which is the provision of facilities for overnight accommodation.