Defining a Pringle

In January 2006 HMRC advised Proctor & Gamble that its product 'Regular Pringles' was standard rated for VAT. The taxpayer appealed.

The tribunal found that Regular Pringles were a savoury snack made from potato flour corn flour and rice flour with fat and emulsifier salt and seasoning. While crisps have a potato flour content of around 60 to 70% Regular Pringles' potato content was only 40%. The tribunal agreed with HMRC that they therefore fell within excepted item 5 of VAT 1994 Sch 8 Part II group 1. The taxpayer appealed.

In the High Court Mr Justice Warren said that excepted item 5 identified three products which could be said to be made substantially out of potato i.e. potato crisps potato sticks and potato puffs. In order to equate other products to those named the other products would have to...