How does VAT apply to vending in schools?
The VAT treatment of income from vending machines will depend upon the arrangements in place, for example, whether the vending machines are operated by the caterer, vending operator or by the school, where the machine is sited and what products are sold. General guidance can be found in HM Revenue & Customs Public Notices 701/30 Education and Vocational Training and 709/1 Catering and takeaway food. In cases of doubt, local authorities are advised to contact their local VAT officer or HM Revenue & Customs National Advice Service on 0845 010 9000.
