OREANDA-NEWS. February 21, 2011. The Government approved the Decree on procedure for providing food services to children in preschool, students in secondary and vocational education, operations of which are exempted from value added tax.

According to the Procedure of levying value-added tax, the operations to provide food services for children in preschool, students in secondary and vocational education within the approved standards in the food weight measurement are exempted, but for those students for whom standards are not established in food weight products - within certain monetary norms.

In preschool, secondary and vocational schools catering certain categories of children, students is performed under the budget, according to the norms of certain foods in grams.

In general education institutions students catering is performed by means of budget, which according to the Law of Ukraine "On the status and social protection of citizens affected by the Chernobyl disaster", preferential food is guaranteed.

In addition, the preferential feeding is set for pupils of 1-4 classes, orphans and children deprived of parental care and pupils from poor families that receive assistance under the Law of Ukraine "On state social assistance to poor families". By decision of pedagogical school board, daycare pupils may be exempted from payment for meals.

In the vocational schools, catering is based on the amount of essential nutrients and caloric content of products and is ensured by regulating the amount of ready meals or diet according to age and education profile of students.

Stringent requirements are defined for those providing services to students on food: they have to be reflected in the agreement with the institution.

Meals of other students are on their own expense.