United Biscuits (UK) Ltd

LON/91/160 (VTD 6344)

United Biscuits manufacture ‘Jaffa Cakes’. The Commissioners argued that this came within the definition of a biscuit covered in chocolate, an expected item within legislation and therefore a standard rated product.

United Biscuits demonstrated that the ingredients of the sponge were ‘virtually the same’ as that of a traditional sponge cake. It also demonstrated the sponge was a substantial part of the ‘Jaffa Cakes’ with the same texture and moistness of a sponge cake. ‘Jaffa Cakes’ are therefore zero rated food fit for human consumption.