The Classification of Walkers’ Sensations Poppadoms for VAT Purposes

• Walkers’ Sensations Poppadoms are made of various ingredients including potato granules, potato starch, and modified potato starch.
• They are not considered potato crisps and are subject to the standard rate of VAT.
• The First-tier Tribunal ruled that the Poppadoms have enough potato content to potentially be standard-rated.
• The Tribunal determined that the Poppadoms are similar to crisps based on factors such as marketing, location in stores, texture, and ingredients.
• Walkers initially argued that the Poppadoms require further preparation and should be zero-rated, but did not rely on this argument during the hearing.
• Therefore, Sensations Poppadoms are subject to the standard rate of VAT.

Source: taxscape.deloitte.com

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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