There has been much confusion in the sandwich industry over the question of when VAT is chargeable and when it is not, particularly in relation to those operating delivery rounds.

Catering Salt Pledges

There are additional elements in relation to the salt pledge for the foodservice sector:

"We recognise that achieving the public health goal of consuming no more than 6g of salt per person per day will necessitate further action across the whole industry, Government, NGOs and individuals.

Where to start

Hazard analysis and critical control points (HACCP) is an internationally recognised approach to the management of food safety which is enshrined in legislation.