Takeaway 2.6 vs. eat-in 8.1
The same dish carries two VAT rates: as takeaway the reduced rate of 2.6 per cent, for consumption on the premises the standard rate of 8.1 per cent; what decides is whether a place to consume is offered.
Definition
The choice is made at the point of sale and must be recognisable on the receipt. Whoever does not record the turnover separately has to account for all of it at the higher rate — that is not a penalty but the consequence of missing evidence.
In practice for the business: the till asks at every sale, and staff have to understand the question. A till that knows the rate only in the item record cannot represent this case.
The numbers
- 2.6% / 8.1%
- takeaway versus consumption on the premises FTA
Where to read it
What the software must be able to do
The check is the switch at the point of sale: one tap on the till screen, visible on the receipt, separated in the daily close. And the question whether the same item can carry both rates without being set up twice.
Checked Aug 2026
More terms under VAT and customs: Acquisition tax Customs declaration Effective method Exempt supplies Flat-rate VAT method Input tax Margin taxation Non-consideration Own use Place-of-recipient rule Reduction of consideration Value added tax VAT 3.8 % accommodation VAT 8.1 / 2.6 / 3.8 % VAT liability