VAT and Delivery

Most of what we sell is zero-rated for VAT, and our delivery charge follows the same treatment. This page explains why, when the standard rate does apply, and what delivery costs across London.

The short version

Cold canapés, delivered ready to eat with none of our staff on site, are zero-rated for VAT. No VAT is added to the food, and none is added to the delivery charge that goes with it. The price you see at checkout is the price that lands on your invoice. If your order includes staff, on-site service or hot food, VAT at 20% applies to the whole order. Every invoice shows the VAT treatment line by line.

Why cold delivered canapés are zero-rated

Under HMRC rules (VAT Notice 709/1), food is only standard-rated when it is supplied "in the course of catering", meaning there is a significant service element: chefs or waiting staff on site, setup and clear-down, or a contract to cater an event. A straightforward drop-off of cold, ready-to-eat canapés, with no staff, no setup and no event contract, is not catering for VAT purposes, so the food qualifies for zero-rating in the same way as other cold takeaway food.

When 20% VAT does apply

VAT at the standard rate applies to the whole supply where your order includes any of the following:

  • Waiting staff, chefs or any of our team working on site
  • On-site setup, presentation or clear-down
  • A contract with us to cater an event or function, such as a reception, party or conference
  • Hot food or drinks
  • Any service charge

If your order mixes elements, we confirm the VAT treatment with you before you pay, never after.

What this means against a staffed caterer

A caterer quoting "plus VAT" for a staffed reception adds 20% to the bill. Against a zero-rated cold delivery, that is close to seventeen per cent of your effective spend before anyone has compared the food. On a fixed budget it is the difference between eight canapés a head and nearly ten.

Delivery charges

We deliver by electric cargo bike from our kitchen at 1 Hardwick Street, EC1R, just outside the Square Mile. Delivery is priced by zone and confirmed by postcode at checkout:

  • Neighbours, £5: the whole of the City of London (EC1 to EC4), WC1, WC2, N1 and W1
  • Central London, £20: the rest of central London, including SW1, E1, E14, SE1, NW1, W2 and Kensington
  • Greater London, £40
  • Outskirts of London, £60

Where delivery is part of a zero-rated food order, no VAT is added to the delivery charge. Where delivery accompanies a standard-rated order, VAT at 20% applies to the delivery charge too. Orders start at £150 before delivery, and we ask for 48 hours' notice so everything can be made fresh on the morning of your event. The full delivery map is on our How It Works page.

VAT invoices

If you need a VAT invoice, or would like us to confirm the treatment for a specific order before you book, email help@citycanapecompany.com and we will set it out in writing.

City Canapé Company is a trading name of Mayfair Catering Services Ltd, registered for VAT under number 726693601. This page is a summary of our standard approach; the VAT treatment of each order is confirmed on your invoice.