Walkers Snack Foods Ltd v HMRC: Poppadoms Standard-Rated for VAT

• Walkers Snack Foods Ltd produced ‘Sensations Poppadoms’ and argued they should be zero-rated for VAT purposes
• HMRC determined that the Poppadoms were standard-rated and fell within Note 5, Group 1, Part II, Schedule 8, VATA
• Walkers appealed HMRC’s decision to the FTT
• The FTT concluded that the Poppadoms were similar to potato crisps and should be standard-rated
• The FTT dismissed the appeal
• The decision provides clarity on determining whether an item falls within an exemption

Source: rpc.co.uk

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.

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