§ Mr. BayleyTo ask the Chancellor of the Exchequer how many requests were received by Customs and Excise in their review of the savoury snack food market asking for different classification for VAT on products; and what similar products are taxed at zero and at standard rate of VAT in different outlets.
§ Sir John CopeNo requests have been received for reclassification of individual products to either the standard or the zero rate. The main thrust of the arguments advanced on the industry's behalf, mainly by the Snack, Nuts and Crisps Manufacturers Association (SNACMA) was for the introduction of a reduced rate of VAT for all savoury snack products. There are a number of snack products which are eligible for zero-rating under the provisions for food generally. Examples are tortilla chips, twiglets, corn chips, mini garlic breads and bagel chips. All food is standard-rated when supplied by way of catering, ie through outlets such as snack bars or public houses, hotels and restaurants.