As people have different taste in everything, humor doesn't differ.
To me, this is one of the funniest British shows ever. It is in the top with Fawlty Towers, Bottom and The Fast Show (YES, Bottom is still funny).
Sure, it's tacky and rude, but isn't that a reflection of the world today. I can understand if some snobs don't like it because vomit and nakedness is a part of the show, but don't say that it's made by people who don't understand humor.
I'm Swedish and see a couple of Vicky Pollards on our streets every day. And I don't care if they're "repeating the same jokes every show". As long as it's funny that's fine by me. You can't be innovative with every single part of the show.
So, all in all, this is really the dogs b****cks!!