Whitbread Group Plc v Customs & Excise

Whitbread Group Plc v Customs & Excise

The Tribunal was entitled to find as a matter of fact that the entire departure lounge constitutes the 'premises' for VAT purposes, and that supplies of cold food therein are standard-rated as catering. Supplies to staff with discount cards and to passengers intending to consume food only on the aircraft, if...

Source-derived case information.

Parties
Appellant: Whitbread Group Plc; Respondent: The Commissioners of Customs & Excise
Jurisdiction
England and Wales
Judgment Date
23 March 2005
Procedural Posture
Appeal / Judgment
Outcome
Appeal dismissed
Legal Topics
Value Added Tax, Zero Rating, Definition of Premises, Catering Services, Appeal on Point of Law
Tax Law Value Added Tax Zero Rating Definition of Premises Catering Services Appeal on Point of Law

Source-derived case record

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Parties

Whitbread Group Plc

Appellant

The Commissioners of Customs & Excise

Respondent

Procedural Posture

Appeal / Judgment

Legal Issues

  1. 1 Whether supplies of cold food by Costa Ltd in airport departure lounges should be zero-rated or standard-rated for VAT purposes
  2. 2 Whether the departure lounge constitutes 'premises' for the purposes of VAT Act 1994 Schedule 8 Note (3)
  3. 3 Whether the supplies constitute 'catering' in the ordinary sense or by statutory extension

Ratio Decidendi

The Tribunal was entitled to find as a matter of fact that the entire departure lounge constitutes the 'premises' for VAT purposes, and that supplies of cold food therein are standard-rated as catering. Supplies to staff with discount cards and to passengers intending to consume food only on the aircraft, if evidenced, may be zero-rated, but no sufficient evidence was provided in this case.

Court Disposition

Appeal dismissed

Orders

  • Appeal dismissed; Tribunal's decision upheld.