![UT/2024/000041 - [2025] UKUT 00155 (TCC)](https://backend.juristeca.com/files/emisores/logo_ICfrj4g.png){kind=logo}
Relevant law
Relevant law
Relevant legislation
We will begin by setting out the relevant legislation.
Supplies of “food of a kind used for human consumption” are zero-rated for VAT purposes by general item 1, Group 1, Part II, Schedule 8 VATA unless they are supplies “in the course of catering” or they are supplies of “anything comprised in any of the excepted items”.
The excepted items include, in excepted item 5:
5 Any of the following when packaged for human consumption without further preparation, namely, potato crisps, potato sticks, potato puffs, and similar products made from the potato, or from potato flour, or from potato starch, and savoury food products obtained by the swelling of cereals or cereal products; and salted or roasted nuts other than nuts in shell.
The only question before the FTT was whether Sensations Poppadoms fell within excepted item 5 of Group 1. (The excepted items in Group 1 are themselves subject to exceptions if the supplies in question are also comprised in any of the items overriding the relevant excepted item as set out in Group 1, but none of those overriding items is relevant to this appeal.)