What matters most for coffee shops and bakeries
Independent coffee shops, bakeries and small food retailers.
• Eat-in standard rated against cold takeaway zero rated, and split tills that record it
• Wastage, stock control and margin on a low average transaction value
• Hourly and student payroll, holiday pay and the National Living Wage
• Card fees, app ordering and loyalty schemes netted against sales
• Fit-out and equipment claimed through capital allowances






