VAT On Hot Take-Away Food

EDM number 998 in 2001-02, proposed by Norman Lamb on 13/03/2002.

That this House notes with concern that supermarkets are permitted to sell items of hot food, which are available to consumers as suitable for immediate consumption, at zero-rated VAT, while small shops selling hot food, such as fish and chips, have to charge 17.5 per cent. VAT on what they sell; is further concerned that this additional charge is extremely detrimental to the many smaller hot food outlets across the country, in putting them at a disadvantage compared with the large supermarket chains, and also to consumers in rural areas who may not have the option of going to a supermarket and thereby paying less for hot food under current arrangements; and calls on the Government to create a level playing field for supermarkets and small shops.

This motion has been signed by a total of 42 MPs.