Food ― savoury snacks

Produced by Tolley

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Food ― savoury snacks
  • Which savoury snacks are excluded from zero-rating?
  • When are potato snacks standard-rated?
  • When are snacks from swelled cereals standard-rated?
  • When are salted and roasted nuts standard-rated?
  • When is a product packaged for human consumption without further preparation?
  • Examples of savoury snacks
  • Practical points for businesses supplying savoury snacks

Food ― savoury snacks

This guidance note explores the exclusion from the zero-rating for food that applies to certain savoury snacks.

For an overview of the scope of zero-rating for food in VATA 1994, Sch 8, Group 1, see the Food ― overview of zero-rating guidance note.

In-depth commentary on the legislation and case law surrounding the exclusion for savoury snacks can be found in De Voil Indirect Tax Service V4.219.

Which savoury snacks are excluded from zero-rating?

Three categories of savoury products are excluded from the zero-rating for food and are therefore standard-rated (or potentially subject to the temporary reduced rate of VAT, see the Hospitality industry ― temporary reduced rate from 15 July 2020 to 31 March 2022 guidance note). The categories are:

  1. potato snacks

  2. snacks obtained by the swelling of cereals or cereal products

  3. salted or roasted nuts

VATA 1994, Sch 8, Group 1, excepted Item 5

These categories are explored further below.

When are potato snacks standard-rated?

The following types of potato snacks are standard-rated (or temporarily reduced-rated) when they are packaged for human consumption without further preparation:

  1. potato crisps

  2. potato sticks

  3. po

Popular documents