- Walkers Sensation Poppadoms are subject to standard-rate VAT.
- The Upper Tribunal agreed with HMRC’s decision.
- Products with 39-40 percent potato content are considered made from potato.
- Potato granules are included in the definition of potato.
- Despite different names and processes, the products are similar to potato crisps.
- The tribunal found similarities in packaging, appearance, texture, and taste.
- The decision emphasizes the broad interpretation of VAT excepted items.
- Food businesses should review product classifications for correct VAT treatment.
- The case highlights complexities in determining VAT rates for food products.
Source: deeksvat.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.
