UT/2024/000041 - [2025] UKUT 00155 (TCC)

This is an appeal by the appellant, Walkers Snack Foods Limited (“Walkers”), against a decision of the First-tier Tribunal (the “FTT”) dated 15 March 2024 (the “FTT Decision”) (Footnote: ¹). The Respondents are the Commissioners for His Majesty’s Revenue and Customs (“HMRC”).

In the FTT Decision, the FTT dismissed an appeal by Walkers against a decision of HMRC dated 4 June 2021 that sales of certain products, known as “Sensations Poppadoms”, should be treated as standard-rated for value added tax (“VAT”) purposes. The FTT found that supplies of Sensations Poppadoms did not fall within item 1 of Group 1 of Part II of Schedule 8 to the Value Added Tax Act 1994 (“VATA”) (“food of a kind used for human consumption”) – and so did not qualify to be treated as zero-rated for VAT purposes – because they fell within excepted item 5 in Group 1 (“potato crisps, potato sticks, potato puffs, and similar products”).

Walkers appeal against the FTT Decision with the permission of the FTT.

At the hearing, Walkers were represented by Mr Max Schofield. HMRC were represented by Ms Giselle McGowan. We are grateful to counsel for their helpful submissions, both orally and in writing, and for their assistance during the hearing.