Selling direct, and what each route to the sale actually costs. Restaurant online ordering on your own site →
Does a hot pasty carry VAT when a cold sandwich doesn't? Eating in is always standard-rated at 20%, whatever the temperature. Cold takeaway food is zero-rated, unless it is a type that is always standard-rated, such as crisps, sweets and bottled water. Food counts as hot when it is above the ambient air temperature and meets one of five tests, and HMRC's own example shows a pasty sold warm because it is freshly baked and cooling is zero-rated, while the same pasty kept under a heat lamp is standard-rated. An optional service charge is outside the scope of VAT; a compulsory one follows the meal. If a restaurant keeps a no-show deposit, VAT is due on the amount paid. VAT records are kept for at least 6 years. Rates as they stood on 23 October 2026.
Does your takeaway need a licence to sell hot food after 11pm? In England and Wales, yes: supplying hot food or hot drink to the public between 11.00 p.m. and 5.00 a.m., on or from your premises, is a licensable activity called late night refreshment. Supply happens when the food is handed over, not when it is paid for. Cold food and cold drink are not licensable as late night refreshment. Trading without authorisation is an offence, with up to six months in prison or a fine, or both. For delivery after 11pm, plan as if a licence is needed and confirm with your licensing authority in writing.
Can a UK restaurant add a card fee to the bill? Not for an ordinary consumer debit or credit card. Since 13 January 2018, regulation 6A of the Consumer Rights (Payment Surcharges) Regulations 2012 has banned a payee from charging a payer any fee for paying by such a card. A fee charged anyway is unenforceable and repayable under regulation 10. Commercial cards are the exception, capped at cost.
How long does a UK restaurant have to keep its till records? If it is VAT-registered, at least six years: HMRC's VAT Notice 700/21 says that generally, you must keep all your business records for VAT purposes for at least 6 years, and that includes records of daily takings such as till rolls. HMRC's manual for its own officers adds that Z reports should be consecutively numbered, dated and timed. A limited company keeps its accounting records for 6 years from the end of the financial year they relate to, or longer in some cases; a sole trader keeps them for at least 5 years after the 31 January submission deadline. Daily takings must not be reduced for till shortages from theft of cash, fraudulent refunds and voids, or poor cash handling by staff, and tips records are kept for three years.
What do you need to start a food delivery service from a restaurant in the UK? Register at least 28 days before trading (or tell the local authority about a new delivery service), give allergen information before the purchase is completed and when the food is delivered, show mandatory delivery charges in the invitation to purchase, check late night refreshment rules for hot food between 11pm and 5am, and remember alcohol is not treated as served until it is delivered.
What are the rules for setting up a dark kitchen in the UK? There is no national dark-kitchen rule, but planning, food registration, hygiene ratings, allergens and late-night licensing all still apply. On screen: the Use Classes Order, a 2022 Birmingham planning appeal, the 28-day registration rule, FSA survey figures on hygiene ratings, the two-stage allergen rule and Licensing Act 2003 Schedule 2.
