Subway franchisee loses Supreme Court case over Vat and definition of bread

Definition of 'bread' key in case. Picture: Getty

The Supreme Court has rejected arguments by a Subway franchisee that it is not liable for Vat on certain of its takeaway products, including teas, coffees and heated filled sandwiches.

The appeal by Bookfinders Ltd, based in Tuam, Co Galway, included consideration of whether the bread sold in Subway sandwiches fell outside the statutory definition of bread intended under the Vat Act 1972 to attract a zero Vat rate.