The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant changes began to take effect across the UK’s VAT and customs regime. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit — overview guidance note.
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.
Three categories of savoury products are excluded from the zero-rating for food and are therefore standard-rated. The categories are:
snacks obtained by the swelling of cereals or cereal products
salted or roasted nuts
VATA 1994, Sch 8, Group 1, excepted Item 5
These categories are explored further below.
The following types of potato snacks are standard-rated when they a
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