How do I code School Catering Income which includes income for both paid pupil meals and paid adult meals?

These incomes need to be shown separately on the coding slip as different VAT category codes apply to ‘paid pupil meals’ and ‘paid adult meals’.

The value of all lines will add back to the total of the School Catering Income being banked.

Line 1 - a total value for ‘paid pupil meals’ coded to VAT category code O.
Line 2 – a total value (net of VAT) for ‘paid adult meals’ coded to VAT Category code S.
Line 3 - The VAT value associated with the ‘paid adult meal’ income should also then be coded to the VAT ’STD’ line at the bottom of the coding slip.

Schools should complete a separate line on the coding slip for each type of income.