How to start a takeaway business comes down to doing things in the right order. Check the unit’s planning use before you sign a lease. Register the food business before you trade. Put food safety procedures and written allergen information in place before the first order. Register for tax, and for VAT when you pass the threshold. Then build sales channels so the first 90 days bring in enough orders to cover rent and wages.
The rules differ between Ireland and the UK, and inside the UK between England, Wales, Scotland and Northern Ireland. Each step below sets out both, with a link to the official source and the date it was checked or published. Costs are shown two ways: fees that official or company pages publish, and example budgets built on assumptions you should replace with your own written quotes.
This guide covers opening the business, from the first viewing of a unit to week 13 of trading. Commission rates on the delivery apps are covered in the Just Eat, Deliveroo and Uber Eats commission guide. Nothing here is legal or tax advice; use it to prepare questions for the council, the HSE and your accountant.
Steps to start a takeaway business
The table puts the steps in order. The timing column is a suggested sequence, not a legal deadline, except where a deadline is linked in the sections below.
| Step | Ireland | UK | Suggested timing |
|---|---|---|---|
| 1. Concept and business plan | Your own research | Your own research | 3 to 6 months before opening |
| 2. Planning check on the unit | Planning authority (city or county council) | Local planning authority | Before signing a lease |
| 3. Business structure and tax registration | Revenue, and the CRO for a company or business name | HMRC, and Companies House for a company | Before trading |
| 4. Food business registration | HSE Environmental Health Service | Local council | UK: at least 28 days before trading |
| 5. Food safety procedures | HACCP-based procedures | HACCP-based procedures | Before the first order |
| 6. Allergen information | Written, for every item | For every item, written as best practice | Before the first order |
| 7. Licences | Alcohol licence if you sell alcohol | Late night refreshment or late hours catering if open late; alcohol licence if needed | Before trading those hours |
| 8. Employer registration and insurance | Revenue PAYE registration | HMRC PAYE registration, employers’ liability insurance | Before the first employee |
| 9. Equipment, systems and suppliers | Quotes and contracts | Quotes and contracts | 4 to 8 weeks before opening |
| 10. Sales channels | Google profile, website, apps | Google profile, website, apps | From 2 weeks before opening |
Takeaway business plan
The first step in how to start a takeaway business is a written plan, for you first and the bank second. It forces the decisions that are expensive to change later: what you cook, where, for whom, at what price, and how many orders you need to survive.
Concept and location
Decide the cuisine, the price point and the nights you will trade. Then test the location against it:
- Competition. Open each delivery app at the unit’s address at 7pm on a Friday. Count the takeaways of your cuisine that deliver there, and note their prices and ratings.
- Delivery reach. Look at the streets within a short drive. Houses and flats order delivery. Office parks order lunch.
- Collection. Somewhere for customers and drivers to stop for two minutes matters more for a takeaway than a busy pavement.
- Neighbours. Flats above or next door can mean complaints about smells and late noise, and conditions on planning permission.
Concept and kitchen needs
| Concept | Main cooking equipment | What to check on the unit |
|---|---|---|
| Chipper or fish and chips | Range fryers | Extraction capacity, gas or three-phase electric supply |
| Pizza | Deck, conveyor or wood-fired oven | Floor loading, flue route, oven size through the door |
| Indian | Tandoor, burners | Gas supply, extraction, space for a large prep area |
| Chinese | Wok range | Gas supply, water supply at the range, extraction |
| Burger or chicken | Fryers, griddle | Extraction, grease management |
| Kebab | Doner grills, griddle | Extraction, grill placement away from the counter |
| Delivery-only kitchen | Depends on menu | Driver access, no customer counter needed |
Menu and pricing
Keep the opening menu short. Every dish needs a food cost, a price with VAT included, and a written allergen record. A short menu means less waste, faster tickets and fewer allergen records to keep accurate. How to cost dishes, price by channel and keep one menu across the till, website and apps is covered in restaurant menu management.
Business plan contents
- Summary. Concept, address, opening date and the money you need.
- Market. Who orders, competitors in your delivery area, their prices.
- Menu and pricing. Dishes, food cost per dish, VAT rate.
- Premises. Lease terms, planning status, fit-out plan.
- Operations. Opening hours, staff, suppliers, delivery method.
- Sales channels. Walk-in, phone, own website, delivery apps.
- Financials. Start-up budget, monthly fixed costs, break-even orders, a 12-month cash flow.
- Compliance. Registrations, licences, insurance and who does each by when.
Takeaway premises and planning permission
Planning is the step that sinks the most takeaway plans, because it comes after people have signed a lease. Check the lawful use of the unit in writing first.
Ireland
Under section 3 of the Planning and Development Act 2000, “development” includes making any material change in the use of land or structures (Planning and Development Act 2000, section 3, Law Reform Commission revised acts, checked September 2026). Turning a shop, office or restaurant into a hot food takeaway can be a material change of use. Two tools help before you commit:
- Section 5 declaration. Anyone can ask the planning authority in writing, with the prescribed fee, whether something is development or exempted development. The authority must issue its declaration within four weeks of the request, unless it asks for more information or extends the period, and the declaration can be referred to the Board for review within four weeks (section 5).
- Pre-planning consultation. Under section 247, a person who intends to apply for permission can consult the planning authority, with its agreement, which it may not unreasonably withhold. The consultation does not bind the authority’s later decision (section 247).
Read the existing permission for the unit, including any conditions on opening hours, extraction, signage and deliveries. Ask the council’s building control section whether your works or change of use need a fire safety certificate or other building control approval. Ask the planning authority which provisions apply on the date you apply.
England
Since 1 September 2020, the Use Classes Order in England lists use “as a hot food takeaway for the sale of hot food where consumption of that food is mostly undertaken off the premises” outside any use class, while food and drink mostly consumed on the premises sits in Class E(b) (Town and Country Planning (Use Classes) (Amendment) (England) Regulations 2020). Government planning guidance says a move within one use class is not development, but any change to or from a use outside the classes needs a planning application unless specifically permitted (GOV.UK, when is permission required, updated 18 September 2020).
In practice:
- A unit already lawfully used as a hot food takeaway can usually carry on as one, subject to its conditions.
- A Class E shop or café that you want to turn into a hot food takeaway needs planning permission.
- A restaurant that adds a large delivery trade should ask the planning authority whether the use is still mostly eating on the premises.
If you go ahead without permission you need, the council can serve an enforcement notice ordering you to undo the changes (GOV.UK, planning permission). Read the council’s local plan for policies on hot food takeaways before you choose a unit.
Scotland, Wales and Northern Ireland
Planning systems differ in each nation, and GOV.UK points to separate guidance for Scotland, Wales and Northern Ireland. In Northern Ireland, article 3 of the Planning (Use Classes) Order (Northern Ireland) 2015 excludes use “for the sale of food or drink for consumption on the premises or of hot food for consumption off the premises” from the use classes (legislation.gov.uk). In Scotland and Wales, ask the local planning authority how your use is classed before you sign.
Lease checks before you sign
- Lawful planning use for a hot food takeaway confirmed in writing
- Planning conditions on hours, extraction and signage read
- Lease user clause allows a hot food takeaway
- Landlord consent for the extraction flue route
- Gas and electric supply large enough for your fryers, oven or wok range
- Drainage and grease management checked
- Space for bins and food waste
- Somewhere for drivers and collection customers to stop
- Lease conditional on planning permission where a change of use is needed
- Rent-free period for the fit-out agreed
- Rates for the unit checked with the council
Starting a takeaway business from home
A home kitchen can work for a small collection or delivery trade, but it has to meet the same hygiene rules.
- Ireland. The HSE is the registration authority for home-based food businesses (FSAI start-up factsheet), and the FSAI says that if you plan to operate from home, it must be suitable for the activities you intend to carry out (FSAI, register).
- UK. GOV.UK says you need permission from your mortgage provider or landlord, may need planning permission for major alterations, may be liable for business rates on the part of the property used for business, and that home insurance may not cover your business (GOV.UK, running a business from home). Home-based food businesses must register with the council like any other (GOV.UK, starting a food business).
Speak to the environmental health officer before buying equipment. Pets, family use of the kitchen and handwashing facilities are the usual sticking points.
Food business registration
Every takeaway must be registered with the right authority before it trades. Registration is not the same as approval: it puts you on the register, and inspection follows.
Ireland: HSE registration
The HSE says registration is mandatory under Article 6(2) of Regulation (EC) No 852/2004 before starting any food business (HSE, notify the HSE about starting a food business, checked September 2026). Restaurants, retailers, mobile and home-based food businesses register with the HSE; meat, dairy and egg processing registers with the Department of Agriculture, Food and the Marine, and fish with the SFPA (FSAI start-up factsheet).
Steps:
- Gather the details. Operator type (company or sole trader), business name, address, email, phone, premises type, the date you will start, and any other food businesses you run in Ireland.
- Notify online. Use the National Environmental Health Service online system at ehonline.hse.ie.
- Wait for checks. An environmental health officer checks the notification is complete, and the business goes on the register with a unique reference number.
- Keep the acknowledgement. You receive an Acknowledgement of Notification of Food Business Establishment letter.
- Report changes. Tell the service if your activities change, or if you close.
The government’s Point of Single Contact says there is no cost to notifying a food business and that confirmation generally takes three to five days if all details are correct (Point of Single Contact Ireland). The FSAI advises contacting the registering body as soon as possible, because it will advise whether your premises and operations comply with food hygiene law (FSAI, register).
UK: council registration
In England, Wales and Northern Ireland, you must register at least 28 days before you start trading, with the local authority for each premises. This applies to businesses run from premises, from home, from mobile units and online (GOV.UK, food business registration). GOV.UK says registration is free and cannot be refused (GOV.UK, starting a food business, updated 19 August 2026). It also suggests registering closer to your start date rather than months ahead. In Scotland, GOV.UK directs businesses to Food Standards Scotland and the local authority.
Food safety management, hygiene ratings and allergens
HACCP-based procedures in Ireland
The FSAI’s start-up factsheet sets out the core duties (FSAI start-up factsheet):
- HACCP. Regulation (EC) No 852/2004 requires procedures based on HACCP principles together with good hygiene practice, and evidence of an appropriate food safety culture.
- Traceability. Regulation (EC) No 178/2002 requires you to know where food came from and, for business customers, where it went.
- Training. Food handlers must be supervised and instructed or trained in food hygiene to a level that matches their work.
- Premises. Annex II of Regulation 852/2004 sets requirements for layout, equipment, water supply, waste and personal hygiene.
- Resources. The Safe Catering Pack costs €100, the FSAI Learning Portal is free, and the national standard for catering is I.S. 340, sold by the NSAI.
HACCP-based procedures in the UK
GOV.UK says food businesses need food safety management procedures based on HACCP (GOV.UK, starting a food business). For small businesses in England and Wales, the FSA’s Safer Food, Better Business packs include versions for caterers, Indian cuisine and Chinese cuisine; Northern Ireland has separate safe catering guidance (GOV.UK, Safer Food, Better Business, published 5 June 2025). In Scotland, Food Standards Scotland’s CookSafe manual helps caterers build HACCP-based procedures, with free downloads (Food Standards Scotland, CookSafe).
GOV.UK also says a food hygiene certificate is not compulsory, but recommends a food hygiene qualification. Its premises list includes handwashing with hot and cold water, changing facilities, clean and maintained surfaces, insect screens on opening windows, no fats, oils or grease down drains, and a fire risk assessment.
Records a takeaway’s procedures usually cover, whichever pack you use:
- Deliveries checked and chilled goods put away
- Fridge and freezer checks each day
- Cooking and hot holding checks
- Cooling and reheating
- Cleaning schedule and chemicals
- Allergen control from supplier specification to the customer’s bag
- Staff training and sickness exclusion
- Pest checks
- A daily opening and closing sign-off
Food hygiene ratings
The Food Hygiene Rating Scheme runs in England, Wales and Northern Ireland. Ratings run from 5 (very good) to 0 (urgent improvement required). Officers look at how hygienically food is handled, the physical condition of the business and how the business manages food safety. Display is required by law in Wales and Northern Ireland, in a prominent place such as the front door, entrance or window; in England businesses are encouraged but not required to display it (GOV.UK, Food Hygiene Rating Scheme, updated 30 June 2026). The duties sit in section 7 of the Food Hygiene Rating (Wales) Act 2013 and section 7 of the Food Hygiene Rating Act (Northern Ireland) 2016.
GOV.UK says all businesses should be able to reach a 5. Ratings come from inspections, so have records running from day one.
Allergen rules for takeaways
Ireland. The FSAI says 14 allergens must be declared when used in food, under S.I. No. 489 of 2014 as updated by S.I. No. 656 of 2024. For non-prepacked food, the information must be in writing, in English or in Irish and English, easy to find before the sale, and linked to each specific item. For phone and online orders, written allergen information must be available before the purchase is concluded and at the time of delivery (FSAI, allergen information for non-prepacked food).
UK. The FSA’s best practice guidance for England, Wales and Northern Ireland lists the 14 allergens and recommends allergen information in writing, backed up by a conversation. It notes that best practice is not a legal requirement in itself. For distance selling, allergen information must be available before the order is placed and when the food is delivered (GOV.UK, allergen information for non-prepacked foods, published 24 February 2025).
Prepacked for direct sale. Since 1 October 2021, food packed on the premises before a customer orders it, such as boxed meals or wrapped burgers under a heat lamp, needs a label with the name and a full ingredients list with allergens emphasised. Food packed after the customer orders is not covered by these labelling rules (GOV.UK, PPDS guidance for fast food and takeaways).
Takeaway licences and price display
Late night refreshment in England and Wales
GOV.UK defines late night refreshment as selling hot food or drink to the public, to consume on or off the premises, between 11pm and 5am. Doing it on a permanent basis needs a premises licence from the licensing authority, and fees depend on the premises’ non-domestic rateable value band (GOV.UK, alcohol and late night refreshment licensing, updated 8 August 2025). Schedule 2 of the Licensing Act 2003 exempts some supplies, including hot food or drink given free of charge, sales from vending machines, supplies by registered charities, and sales from a moving vehicle. Licensing authorities can also designate exempt areas, premises types or times (Licensing Act 2003, Schedule 2). Ask the licensing team how it treats delivery orders after 11pm.
The Licensing Act 2003 extends to England and Wales only (section 201).
Late hours catering in Scotland
Section 42 of the Civic Government (Scotland) Act 1982 covers late hours catering licences for premises selling food to the public between 11pm and 5am. Premises licensed under the Licensing (Scotland) Act 2005 are exempt, and licensing authorities can set conditions on days and hours (Civic Government (Scotland) Act 1982, section 42). Ask your council’s licensing team whether it applies in your area.
Northern Ireland and Ireland
The Licensing Act 2003 does not apply in Northern Ireland, so ask your council about any local requirements for late opening. In Ireland, check the planning permission for any conditions on opening hours. If you plan to sell alcohol with food in Ireland, the Point of Single Contact lists a special restaurant licence or a wine retailer’s on-licence through Revenue. Selling alcohol brings separate licensing rules in both countries, so take advice before adding it.
Price display
Ireland. The CCPC’s guidance says food-only outlets must display prices immediately outside or inside the entrance, show final prices including taxes and charges, list minimum, service and cover charges, and make clear where prices vary by time or day (CCPC, restaurants and cafés).
UK. The Price Marking (Food and Drink Services) Order 2003 requires takeaway prices to be shown at the place where the customer chooses the food, and any additional or minimum charge to be shown at least as prominently as the food price (legislation.gov.uk).
Show the same final prices, and any delivery charge, on your own ordering website.
Business structure and tax in Ireland
Sole trader or company
Revenue says you need to know whether you are a sole trader, a partnership or a company before you register for tax (Revenue, setting up your own business, published 20 October 2025). A sole trader is simpler to run. A company separates the business’s debts from yours but brings annual filing duties. Ask an accountant which suits your plans before you sign a lease in either name.
If a sole trader trades under a name other than their own, Revenue says the name can be registered with the Companies Registration Office on Form RBN1, or Form RBN1A for partnerships. A new company must register with Revenue for a tax reference number and give a Statement of Particulars on Form 11F CRO within 30 days of starting to trade (Revenue, registering your business). Check current CRO filing fees on the CRO website before you apply.
Revenue registration
Revenue says you must register for tax when you become a sole trader or start a new company, and that online eRegistration is the fastest way. Individuals use Form TR1 and companies use Form TR2 (Revenue, registering for tax, published 4 June 2026).
VAT thresholds and rates
Revenue’s manual on the EU VAT SME scheme sets these Irish registration thresholds from 1 January 2025 (Revenue Tax and Duty Manual, EU VAT SME Scheme, domestic layer):
| Type of trader | Threshold |
|---|---|
| Services only | €42,500 |
| Goods at the reduced or standard rate made from zero-rated materials | €42,500 |
| Goods and services, where 90% or more of turnover is other goods | €85,000 |
| Goods only, other than the case above | €85,000 |
Turnover must not exceed the threshold in the current or previous calendar year, and a trader must register from the moment turnover exceeds it. Revenue treats takeaway food as generally a supply of goods rather than a restaurant service (Revenue, VAT treatment of restaurant and catering services, last reviewed June 2026). A takeaway cooking hot food from zero-rated ingredients should confirm with Revenue or an accountant which threshold applies. Revenue’s guidance also says a new business that wants to reclaim VAT on start-up costs needs to register before trading (Revenue, who should register for VAT).
Rates for a takeaway, from the same restaurant and catering manual:
- Hot takeaway food: the reduced rate until 30 June 2026, and the second reduced rate from 1 July 2026. That includes food heated, kept hot or supplied while still warm, and hot sandwiches and wraps.
- Cold takeaway food: zero rate.
- Cold food sold with hot food for one price, such as coleslaw with hot chicken: the same rate as the hot food.
- Alcohol, bottled water, soft drinks and juices: standard rate.
- Meal deals: a discount should be apportioned across items at their own rates.
Revenue lists the current rates as 23% standard, 13.5% reduced and 9% second reduced (Revenue, current VAT rates, published 1 January 2026).
Employing staff in Ireland
- PAYE. Revenue says an employer must register for PAYE before paying an employee, through MyEnquiries in ROS (Revenue, registration of employers for PAYE, published 10 November 2025).
- Minimum wage. €14.15 an hour from 1 January 2026, with lower rates for workers under 20 (Workplace Relations Commission).
- Safety statement. The Health and Safety Authority says employers must assess risks and prepare a written safety statement under the Safety, Health and Welfare at Work Act 2005, and offers the free BeSMART.ie tool (HSA).
- Insurance. Get written quotes from a broker for employers’ liability, public liability, contents and business interruption cover.
Rotas, clock-in records and working time rules are covered in restaurant staff management.
Business structure and tax in the UK
Sole trader or limited company
- Sole trader. You must register for Self Assessment if you earn more than £1,000 from self-employment in a tax year, and you must keep records from the day you start trading (GOV.UK, set up as a sole trader). GOV.UK says to tell HMRC by 5 October 2026 if you need to send a tax return for the 2025 to 2026 tax year, and that you could get a penalty if you tell HMRC later (GOV.UK, register for Self Assessment).
- Limited company. Registering with Companies House costs £100 online, usually within 24 hours, or £124 by post, taking 8 to 10 days. Directors need a personal code from GOV.UK One Login identity verification (GOV.UK, register your company, checked September 2026).
VAT in the UK
You must register for VAT if your total taxable turnover for the last 12 months goes over £90,000, or you expect it to go over £90,000 in the next 30 days. You have 30 days from the end of the month in which you went over to register (GOV.UK, VAT registration).
HMRC’s VAT Notice 709/1 says hot takeaway food is standard-rated, most cold takeaway food is zero-rated, and food eaten on the premises is standard-rated. Food counts as hot if it is above the ambient air temperature and meets one of the tests: heated so it can be eaten hot, heated to order, kept hot, supplied in heat-retaining packaging, or advertised as hot (HMRC VAT Notice 709/1, updated 8 June 2026). Price your menu so the margin still works once you pass the threshold and 20% VAT comes out of hot food prices.
Employing staff in the UK
- PAYE. Register as an employer before the first payday, and not more than two months before you start paying people (GOV.UK, register as an employer).
- Minimum wage. From April 2026: £12.71 an hour at 21 and over, £10.85 at 18 to 20, and £8 under 18 and for apprentices (GOV.UK, minimum wage rates).
- Employers’ liability insurance. Required as soon as you become an employer, with cover of at least £5 million. You can be fined £2,500 for every day you are not properly insured, and you must display the certificate where employees can see it (GOV.UK, employers’ liability insurance).
- Right to work. GOV.UK lists right to work checks among the requirements for employees, and a written health and safety policy once you have five or more employees (GOV.UK, starting a food business).
Business rates in England
Small business rate relief in England means no business rates on a single property with a rateable value of £12,000 or less, tapering to no relief at £15,000. You apply through your council (GOV.UK, small business rate relief). Scotland, Wales and Northern Ireland run their own schemes, so ask the council there.
Costs to start a takeaway business
Published fees and prices
These are figures that official or company pages publish. They were checked in September 2026.
| Item | Ireland | UK |
|---|---|---|
| Food business registration | No cost (Point of Single Contact) | Free (GOV.UK) |
| Company registration | Check current CRO fees | £100 online, £124 by post (GOV.UK) |
| Food safety pack | Safe Catering Pack €100 (FSAI) | CookSafe free to download in Scotland (FSS) |
| Uber Eats activation | €650 initial fee (Uber Eats Ireland) | £650 excluding VAT (Uber Eats UK) |
| Uber Eats commission | 30% with Uber delivery, 13% self-delivery or pickup | 30% with Uber delivery, 13% self-delivery or pickup |
| Online card payments on Stripe standard pricing | 1.5% + €0.25, standard EEA cards (Stripe Ireland) | 1.5% + 20p, standard UK cards (Stripe UK) |
Uber Eats Ireland says the €650 fee covers a tablet, printer, menu creation, photography, a window sticker, a welcome pack and training, is deducted from revenue in the first weeks, and that merchants can ask to adjust or opt out of services to reduce it.
Example start-up budget
This is an example budget for a small leasehold takeaway taking over a unit that already has hot food takeaway use and working extraction. Every figure below is an assumption for illustration, not a quote or a market average. Replace each line with written quotes for your unit.
| Cost line | Example, Ireland | Example, UK |
|---|---|---|
| Lease deposit and legal fees | €9,000 | £8,000 |
| Fit-out: flooring, wall cladding, counter | €15,000 | £12,000 |
| Extraction repairs and deep clean | €8,000 | £7,000 |
| Cooking equipment | €12,000 | £10,000 |
| Refrigeration | €4,000 | £3,500 |
| Prep tables, shelving and sinks | €3,000 | £2,500 |
| Tablet, printers and phone line | €1,200 | £1,000 |
| Software set-up fees | €500 | £450 |
| Marketplace activation | €650 | £650 |
| Signage and menu boards | €2,500 | £2,000 |
| Opening stock and packaging | €3,000 | £2,500 |
| First insurance premium | €1,500 | £1,200 |
| Leaflets and launch marketing | €800 | £700 |
| Accountant, planning advice and licences | €2,500 | £2,500 |
| Working capital: three months of fixed costs from the example below | €17,496 | £15,531 |
| Example total | €81,146 | £69,531 |
Worked example: break-even orders
Example assumptions, not benchmarks: owner works in the business and draws no pay in the example; one part-time employee for 25 hours a week at the minimum wage; employer’s PRSI or National Insurance left out (ask your accountant); every order is hot food.
Monthly fixed costs
| Cost | Ireland | UK |
|---|---|---|
| Rent | €2,500 | £2,200 |
| Part-time wages: 25 hours × minimum wage × 52 ÷ 12 | 25 × €14.15 × 52 ÷ 12 = €1,533 | 25 × £12.71 × 52 ÷ 12 = £1,377 |
| Energy and water | €900 | £800 |
| Insurance | €150 | £120 |
| Software and phone | €149 | £130 |
| Equipment loan | €600 | £550 |
| Total | €5,832 | £5,177 |
What one order leaves you
Ireland: an average order of €30 including 9% VAT is €30 ÷ 1.09 = €27.52. Food and packaging at an assumed 32% is €8.81.
- Direct online order paid by card: Stripe fee €30 × 1.5% + €0.25 = €0.70. Contribution: €27.52 − €8.81 − €0.70 = €18.01.
- Uber Eats order with Uber delivery: 30% of €30 = €9.00. Contribution: €27.52 − €8.81 − €9.00 = €9.71, before any VAT or other charges on your app invoice.
UK: an average order of £25 including 20% VAT is £25 ÷ 1.2 = £20.83. Food and packaging at 32% is £6.67.
- Direct online order paid by card: £25 × 1.5% + 20p = £0.58. Contribution: £20.83 − £6.67 − £0.58 = £13.58.
- Uber Eats order with Uber delivery: 30% of £25 = £7.50. Contribution: £20.83 − £6.67 − £7.50 = £6.66, before VAT on the fee, which Uber Eats UK says its prices do not include.
Break-even orders
| Channel mix | Ireland per month | Ireland per week | UK per month | UK per week |
|---|---|---|---|---|
| All direct | €5,832 ÷ €18.01 = 324 | 75 | £5,177 ÷ £13.58 = 382 | 89 |
| All app delivery | €5,832 ÷ €9.71 = 601 | 139 | £5,177 ÷ £6.66 = 778 | 180 |
| 60% app, 40% direct | €5,832 ÷ €13.03 = 448 | 104 | £5,177 ÷ £9.43 = 549 | 127 |
Weekly figures are monthly orders ÷ 4.33, rounded up. The mixed contribution is 0.6 × app contribution + 0.4 × direct contribution. Every €1,000 of owner’s pay adds 56 direct orders or 103 app delivery orders a month in the Irish example.
The numbers show why the channel mix matters from the first week. App delivery brings customers, and each order leaves roughly half of what a direct order leaves in these examples.
Equipment, systems and suppliers
Kitchen equipment
Buy for the menu you will open with, not the menu you might have in a year. Check every item’s gas or electric rating against the unit’s supply before ordering. Second-hand fryers, ovens and fridges should come with a service record and a gas safety check where relevant. Keep cleaning and maintenance records for the extraction canopy and ducting.
Till, printers and phone orders
A takeaway till has different jobs from a restaurant till: phone orders with caller ID, collection times, delivery addresses, driver assignment and printers that survive heat and grease. The takeaway-specific buyer’s guide is takeaway EPOS systems, and printer, tablet and network choices are in restaurant POS hardware. If you use Eclyde, its POS app runs on an Android tablet you already own or on a SUNMI device, which can lower the tablet line in the example budget, and hardware can also be bought, financed or rented.
Online ordering, card payments and delivery
Your own ordering website takes orders without app commission, and online card payments go through a provider such as Stripe. Types of ordering system and how to choose one are covered in online ordering systems for restaurants. Counter payments need a card machine from a provider you choose; fees, contracts and payout times are compared in card machines for restaurants. Own drivers, app couriers and on-demand couriers are compared in restaurant delivery management.
Suppliers
Most takeaways use a mix of a cash and carry, a wholesaler that delivers, and local specialists for meat, fish or bread. Keep every invoice: traceability rules require you to know where food came from. Ask each supplier for allergen specification sheets, and update your allergen records whenever a product or brand changes.
Questions to ask suppliers before you sign
- What is the contract length, and what does it cost to leave early?
- Which delivery days and cut-off times apply, and is there a minimum order?
- How much notice do you give before a price change?
- Do you supply allergen and ingredient specifications for every product?
- For equipment: what warranty applies, who services it, and how fast is a call-out?
- For software: does the till keep working when the internet drops, and who owns the customer data?
- For leased equipment: what is the total cost over the full term, and what happens at the end?
First 90 days of sales channels
A new takeaway needs people to find it, try it and come back. Each channel does a different part of that.
Steps for the first 13 weeks:
- Two weeks before opening. Claim and complete your Google Business Profile with hours, menu, phone and photos. Put the ordering website live and place test orders on every channel.
- Opening week. Run a soft opening for neighbours and nearby workplaces. Put a review QR code on the counter and ask every customer the same way.
- Weeks 1 to 2. Go live on the delivery apps you chose, for discovery. Read each app’s fees and partner terms before you sign.
- Weeks 2 to 4. Drop leaflets inside your delivery radius with a first-order code for your own website and your phone number.
- Weeks 3 to 6. Collect marketing consent at checkout and at the counter, and send a welcome email after first direct orders.
- Weeks 6 to 10. Pick your weakest night and give it a named weekly deal.
- Weeks 10 to 13. Compare orders by channel against the break-even table. Count how many first-time customers ordered again.
In Eclyde, these steps run from one dashboard at admin.eclyde.app. The set-up flow connects your domain and Stripe for step 1. The Google Business Profile connection shows reviews in the dashboard for step 2. Discount codes with usage limits handle the leaflet code in step 4, and email campaigns and customer profiles cover step 5. Mobile management lets you monitor and control the takeaway from anywhere, including from the pass.
More tactics, with costs and measures, are in the list of restaurant marketing ideas. The playbook for moving app customers who like your food to direct orders, inside each app’s rules, is in how to get more direct orders.
Common mistakes when opening a takeaway
- Signing before the planning check. A lease on a unit without hot food takeaway use can leave you paying rent on a shop you cannot open.
- Registering late. In England, Wales and Northern Ireland, the 28-day registration rule applies before trading.
- Underestimating extraction. Flue routes, landlord consent and planning conditions can cost more time than the fit-out.
- Pricing without VAT in mind. A UK takeaway that passes £90,000 has to find 20% VAT on hot food from prices customers already know.
- Verbal-only allergen information. Phone and online orders need allergen information before the order and at delivery.
- One sales channel. Relying on one app means one company’s fees and ranking decide your week.
- No working capital. Rent and wages are due from month one, whatever the order count.
- Trading late without the licence. Hot food after 11pm in England and Wales needs a premises licence.
Takeaway launch checklist
Premises and planning
- Lawful use confirmed, or permission granted
- Lease signed with the right user clause
- Extraction, gas and electrics signed off
Registration and food safety
- Food business registered (HSE in Ireland; council in the UK at least 28 days before trading)
- HACCP-based procedures and records in place
- Staff trained in food hygiene and allergens
- Written allergen information for every item, in-store and online
Licences and display
- Late night refreshment or late hours catering licence, if trading after 11pm
- Prices displayed where customers choose food
- Hygiene rating display planned (required in Wales and Northern Ireland)
Tax and staff
- Registered for tax as a sole trader or company
- VAT position checked with an accountant
- Registered as an employer before the first payday
- Insurance in place, including employers’ liability in the UK
- Minimum wage rates built into the rota
Systems and sales
- Till, printers and card machine tested
- Ordering website live with test orders placed
- Google Business Profile complete
- App listings live, if using apps
- Leaflets and first-order code ready
Eclyde for a new takeaway
Eclyde is a restaurant growth platform for independent restaurants in Ireland and the UK. It covers the ordering, till and repeat-customer side of opening, not registration, planning or tax.
- Set-up. €499 to launch covers the menu build, website and ordering set-up, POS and printer configuration, customer import, staff onboarding, testing and go-live support. It is refunded in full within 30 days if Eclyde is not right for the takeaway. After that it is €99 a month, with no Eclyde commission on direct orders and no limits on orders or customers. Details are on the pricing page.
- Ordering website. A branded ordering website on your own domain for pickup and delivery, with Apple Pay and Google Pay at checkout, address lookup and verification, and SEO landing pages. Online payments go through your own Stripe account, connected during set-up. Eclyde does not process card payments, so you choose your own card machine provider for the counter.
- POS. An Android POS app that keeps taking orders during an internet outage and syncs when the connection returns. It works with existing Android tablets and 50+ compatible receipt and kitchen printers, and runs on SUNMI devices. Hardware can also be bought, financed or rented.
- Phone orders. Caller ID on calls forwarded to Eclyde shows the caller’s number and, for known customers, their name and address on the POS.
- Kitchen and delivery. A kitchen display with order timers and an own-driver app with live driver location.
- Staff. A staff app for iOS and Android with shifts, shift swaps, time-off requests, clock in and clock out, and team chat.
- Menu. Menu import from a photo, modifiers and add-ons, and deals valid on set days and times.
- A second site later. One Eclyde account can hold several locations, each with its own opening hours, pickup and delivery settings, delivery radius, delivery charge and SEO landing page.
Getting live: sign up, complete the set-up flow (connect your domain, walk through the dashboard, connect Stripe), install the POS app on an Android tablet, enter the activation code from the Devices tab, and start taking orders.
For the first 90 days, the same account holds the repeat-customer tools from the plan above: customer profiles with order history, a review request after every order with no filtering by rating, email and SMS campaigns, points-based loyalty, and discount codes with usage limits and per-customer limits for a leaflet code. The sales dashboard gives you the figures to check against your break-even table each week.
Your takeaway’s numbers
The worked example uses assumed figures. Your rent, wages, average order and channel mix decide your real break-even. Once you are trading, the free Eclyde audit looks at your takeaway’s online presence, ordering links and marketplace listings, and shows where more orders, and more direct orders, could come from first. Request your free restaurant audit and bring your last month’s sales by channel.
Questions
Do I need a licence to open a takeaway in the UK?
There is no single takeaway licence. In England, Wales and Northern Ireland you register the food business with your local council at least 28 days before trading, and GOV.UK says registration is free. If you sell hot food or drink to the public between 11pm and 5am in England or Wales, you need a premises licence for late night refreshment. Scotland has late hours catering licences. Selling alcohol needs its own licence.
How much does it cost to start a takeaway business?
No official figure exists, because premises, fit-out, extraction and equipment vary so much. Some costs are published: HSE food business notification in Ireland has no cost, UK food business registration is free, Companies House charges £100 to register a company online and the FSAI Safe Catering Pack costs €100. Build the rest from written quotes and keep about three months of running costs in reserve.
Can I start a takeaway business from home?
Sometimes. In Ireland you register with the HSE and the FSAI says your home must be suitable for the activities you plan. In the UK you register with the council, need permission from your mortgage provider or landlord, may need planning permission for major alterations and may pay business rates on the part used for business. Talk to the environmental health officer before you spend money.
Do I need planning permission for a takeaway in Ireland?
Often, yes. Under the Planning and Development Act 2000, making a material change in the use of a building is development, and turning a shop, office or restaurant into a hot food takeaway can be one. You can ask the planning authority for a section 5 declaration on whether a change is exempted development, or request a pre-planning consultation, before you sign a lease.
How long before opening must I register a food business?
In England, Wales and Northern Ireland, at least 28 days before you start trading, with the council for each premises. In Ireland, registration with the HSE is required before you start, using the National Environmental Health Service online form. The Point of Single Contact says there is no cost and confirmation usually takes three to five days if the details are correct. Contact the HSE early.
Do I need a food hygiene certificate to open a takeaway?
In the UK, GOV.UK says a food hygiene certificate is not compulsory but recommends a food hygiene qualification. In Ireland, the FSAI says food handlers must be supervised and instructed or trained in food hygiene to a level that matches their work. In both countries you must run food safety procedures based on HACCP principles, and inspectors will ask how staff were trained.
Do I have to register for VAT when I open a takeaway?
Only once you pass the threshold, or earlier by choice. In the UK you must register if taxable turnover over the last 12 months goes over £90,000, or you expect it to within 30 days. In Ireland the threshold is €42,500 or €85,000 depending on what you supply, and a takeaway making hot food from zero-rated ingredients should confirm with Revenue or an accountant which one applies.
Do I need a late night licence for a takeaway?
In England and Wales, supplying hot food or hot drink to the public between 11pm and 5am is late night refreshment under the Licensing Act 2003 and needs a premises licence from the council. In Scotland, check whether your council requires a late hours catering licence. The Licensing Act 2003 does not extend to Northern Ireland. In Ireland, check the planning permission for any conditions on opening hours.
What is the VAT rate on hot takeaway food?
In Ireland, Revenue says hot takeaway food moved to the second reduced rate, 9%, from 1 July 2026, while cold takeaway food is zero-rated and soft drinks and alcohol are at the standard rate. In the UK, hot takeaway food is standard-rated and most cold takeaway food is zero-rated, following the tests in HMRC's VAT Notice 709/1.