- Sensations Poppadoms contain potato granules, potato starch, and modified potato starch.
- Potato crisps and similar products made from potato are not eligible for VAT zero-rating.
- The Upper Tribunal upheld the decision that Sensations Poppadoms are similar to potato crisps.
- The product’s potato content is considered significant at 39-40%.
- The Upper Tribunal found the First-tier Tribunal’s multifactorial assessment reasonable.
- Walkers’ appeal against the decision was dismissed.
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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