In Walkers Snack Foods Ltd v HMRC [2025] UKUT 155 (TCC) (23 May) the UT agreed with the FTT and HMRC that a product known as Sensations is a similar product to potato crisps and is made from the potato because the potato includes potato granules.
VATA 1994 Sch 8 Group 1 provides for the zero rate of VAT to apply to food but refers to excepted items. Excepted item 5 includes ‘potato crisps’ and ‘similar products made from the potato or from potato flour or from potato starch’. In HMRC v Procter & Gamble UK [2009] EWCA Civ 407 (P&G) the Court of Appeal (CA) found that a similar product to potato crisps made with at least 40% potato content (potato flour in that case) is within excepted item 5.
The ingredients for Sensations include approximately 18% potato granules ...
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In Walkers Snack Foods Ltd v HMRC [2025] UKUT 155 (TCC) (23 May) the UT agreed with the FTT and HMRC that a product known as Sensations is a similar product to potato crisps and is made from the potato because the potato includes potato granules.
VATA 1994 Sch 8 Group 1 provides for the zero rate of VAT to apply to food but refers to excepted items. Excepted item 5 includes ‘potato crisps’ and ‘similar products made from the potato or from potato flour or from potato starch’. In HMRC v Procter & Gamble UK [2009] EWCA Civ 407 (P&G) the Court of Appeal (CA) found that a similar product to potato crisps made with at least 40% potato content (potato flour in that case) is within excepted item 5.
The ingredients for Sensations include approximately 18% potato granules ...
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