LON (91/160)

No. 6344

Decision given 21 August 1991.

Zero-rating – Food – Whether ‘Jaffa cakes’ cakes or biscuits – Value Added Tax Act 1983, Sch. 5, Grp. 1, excepted item 2.

  The issue was whether ‘Jaffa Cakes’, which had previously been zero-rated as food, were really biscuits covered with chocolate and as such liable to the standard rate of value added tax.