CALCULATION OF THE VAT CONTENT OF FOOD PURCHASED BY ADULTS

 

All cash sales of food items to adults using the school meal service are subject to a County Council uplift which, with effect from the beginning of the Autumn Term 2000, will be 55.3% including VAT at 17.5% (previously 56.5%). Instructions are enclosed overleaf to enable you to reprogram the cash register with this amount.

The total uplift charged during the lunch period will show on the "Z" report you print out from the register each day against the symbol TX or % depending on the make and model of machine used. In order to calculate the VAT content of this amount, you should divide the total uplift figure by 2.4.