To ask the Chancellor of the Exchequer, whether caterers providing food for (a) wedding breakfasts and (b) similar events are eligible for the VAT cut announced on 8 July 2020 on eat-in or hot takeaway food from restaurants, cafes and pubs as the covid-19 restrictions are eased.

Catering for events and functions provided on the catering supplier’s premises are covered by the new reduced rate, with the exclusion of alcoholic beverages. This is set out in the catering, takeaway food guidance (VAT Notice 709/1) published on GOV.UK.

Further detail about the application of the new reduced rate can be found in the Revenue and Customs guidance on the temporary reduced rate of VAT for hospitality, holiday accommodation and attractions, also published on GOV.UK.