Caterer & Private Chef

Serve up your business expenses correctly as a self-employed food professional.

Allowable Expenses

• Food & Ingredients — All food and drink purchased to prepare for events or private dining clients — your primary cost of goods.
• Equipment & Cookware — Pots, pans, knives, serving equipment, and specialist catering equipment used professionally.
• Packaging & Disposables — Catering trays, foil containers, cling film, labels, and hygienic packaging for delivered food.
• Venue or Kitchen Hire — Shared commercial kitchen hire or venue kitchen access fees — required for food hygiene compliance.
• Food Hygiene & Safety Costs — Level 2/3 Food Hygiene certificates, EHO registration, and allergen training — legally required and deductible.
• Travel to Events — Mileage or van costs to deliver food or attend catering events — claim the approved mileage rate.

Tax Tips

• Food hygiene registration with your local council is free but your Food Hygiene certificate courses are a deductible professional development cost.
• Hot food and most catering services are standard-rated for VAT — once your turnover exceeds £90,000, registration is mandatory.
• Keep all food purchase receipts — HMRC expects to see a clear link between food bought and events serviced.
• If you use your home kitchen to prepare food, you may need planning permission — check with your local authority.

Frequently Asked Questions

Do I need a Food Hygiene certificate?

Yes. A Level 2 (or Level 3 for supervisors) Food Hygiene certificate is a legal requirement for anyone handling food commercially. The course fees are fully deductible. You must also register your food business with the local authority — registration is free.

Is catering subject to VAT?

Hot food and most catering services are standard-rated for VAT at 20%. You must register once your taxable turnover exceeds £90,000. Cold food sold for home consumption may be zero-rated — take advice if you provide a mix.

Can I use my home kitchen for catering?

Possibly — but you must check with your local authority. Using a domestic kitchen commercially may require planning permission and a food hygiene inspection. A dedicated shared commercial kitchen is a simpler solution and the hire cost is fully deductible.

Can I claim food that was wasted or unused after events?

Yes. Food purchased for a catering event that is unused or must be disposed of after the event is a genuine cost of goods. Keep purchase receipts and note which event each purchase related to. Waste is an expected part of catering and HMRC accepts it as a legitimate deduction.