Restaurants, cafés and the like
– catering services (meals, snacks, drinks and refreshments) provided by restaurants, cafés, buffets, bars, tea-rooms, etc., including those provided:
– – in places providing recreational, cultural, sporting or entertainment services: theatres, cinemas, sports stadia, swimming pools, sports complexes, museums, art galleries, night clubs, dancing establishments, etc.,
– – on public transport (coaches, trains, boats, aeroplanes, etc.) when priced separately,
– also included are:
– the sale of food products and beverages for immediate consumption by kiosks, street vendors and the like, including food products and beverages dispensed ready for consumption by automatic vending machines,
– the sale of cooked dishes by restaurants for consumption off their premises,
– the sale of cooked dishes by catering contractors whether collected by the customer or delivered to the customer’s home.
Excludes: tobacco purchases (02.2.0); telephone calls (08.3.0).