Large Salt Popcorn (Popped)

I was clearing up my office a bit when I found the above receipt. Last I knew, there was no menu option for unpopped popcorn…
Must be a regulation for tax/VAT reasons to note that it was a cooked food item. I know that Subway has to charge more if you order your sandwich toasted, so I would imagine this falls into the same silly set of rules.

Wonder if anyone has tried asking for unpopped…

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3 thoughts on “Large Salt Popcorn (Popped)”

  1. Popped popcorn is food supplied ‘in the course of catering’.
    These tests apply:
    1. For consumption on the premises;
    2. Element of service;
    3. Is it hot?
    (two of three will do)
    All three apply to popped popcorn and so VAT is charged.
    Unpopped popcorn is food not supplied in the course of catering and will be zero-rated, saving you 15%.
    Hope this clarifies the case.

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