A 'qualifying general store' is a business consisting wholly or mainly of the sale of both food for human consumption (excluding confectionery) and general household goods.
A 'qualifying food shop' is defined as one that is wholly or mainly selling food on a retail basis for human consumption. The supply of confectionery and of food in the course of catering is excluded. Catering is defined as the supply of food for consumption on the premises or of hot food that is eaten off the premises. This excludes such establishments as restaurants, cafes, tea-rooms and fast food shops but not food shops that only sell small amounts of such items.
