We have conducted many reviews of Trust catering income to identify a percentage of takings that can be zero-rated for VAT purposes.
Zero-Rated Catering
This involves liaising with catering managers to determine the level of sales records kept, i.e. whether they itemise takings by types of meals, etc, also whether they have till systems where the till staff can differentiate the types of meals/food sold.
These reviews have resulted in retrospective refunds and subsequent future VAT savings.