This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Food

Excepted items: Confectionery: Treatment of particular products: Popcorn

Sweetened popcorn is standard-rated as confectionery. Savoury popcorn is also standard- rated, but under excepted item 5 (crisps and other snack products). Corn for popping (whether by the conventional method or by microwaving) is zero-rated since it does not fall within any of the excepted items.