- This is an appeal against a decision by HMRC that certain products sold by Walkers Snack Foods Ltd are standard rated for VAT purposes.
- The products in question are called “Sensations Poppadoms” and come in two flavors.
- Walkers argues that the products should be zero-rated for VAT purposes as they are “food of a kind used for human consumption” and do not fall within any of the excepted items.
- HMRC argues that the products fall within excepted item 5 of Group I, as they are similar to potato crisps and made from potato or potato starch.
- The only question for this tribunal is whether the products fall within Note 5 of Group I of Part II of Schedule 8 of VATA 1994.
- Note 5 states that certain food items, including potato crisps and similar products made from potato or potato starch, will be standard-rated for VAT purposes.
- The tribunal ultimately dismisses the appeal, ruling that the products are standard rated.
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
