Contract catering service activities and other food service activities

This class includes industrial catering, in other words, food preparation and supply based on contractual arrangements with the customer, for a fixed term. Further included is the operation of food concessions (for example, at sports and similar facilities). The food can be prepared directly on the premises of the client organisation or in a central unit.

This class includes:

• activities of food service contractors (e.g. for transport companies)
• operation of canteens or cafeterias (e.g. for factories, offices, hospitals or schools), on a concession basis

This class excludes:

• manufacture of perishable food items, see 10.89
• retail sale of perishable food items, see 47.2