{
  "url": "https://openlegislation.uk/value-added-tax-food-order-2004",
  "json_url": "https://openlegislation.uk/value-added-tax-food-order-2004.json",
  "id": "uksi/2004/3343",
  "title": "The Value Added Tax (Food) Order 2004",
  "short_title": "Value Added Tax (Food) 2004",
  "long_title": "This Order, which comes into force on 1st January 2005, amends Group 1 of Schedule 8 to the Value Added Tax Act 1994. Group 1 of Schedule 8 applies the zero rate of VAT to supplies of food, subject to certain exceptions. One of these exceptions is a supply in the course of catering. Note (3) to the Group specifies certain types of supply that fall within the scope of catering for this purpose, including any supply of hot food for consumption off the premises on which it is supplied. The Note also defines hot food.",
  "citation": "S.I. 2004/3343",
  "type": "uksi",
  "year": "2004",
  "number": "3343",
  "version": "current",
  "date": "2004-12-16",
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      "url": "https://openlegislation.uk/value-added-tax-food-order-2004/article-1",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-food-order-2004/note",
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      "date": "2008-12-05",
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      "source_url": "https://www.legislation.gov.uk/uksi/2004/3343/pdfs/uksi_20043343_en.pdf"
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      "title": "Explanatory Memorandum",
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      "language": null,
      "date": "2008-12-06",
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      "url": "https://openlegislation.uk/value-added-tax-food-order-2004/pdf/uksiem_20043343_en.pdf",
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  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
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        "section/96"
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  ],
  "changes_made_to": 0,
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3343",
    "retrieved_at": "2026-10-29T05:12:56.582998+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}