Jaffa Cakes
 A Jaffa Cake cut in half | |
| Alternative names | Jaffa |
|---|---|
| Type | Cake |
| Place of origin | United Kingdom |
| Region or state | All Regions |
| Created by | McVitie and Price |
| Main ingredients | Sponge cake, orange-flavoured jam/jelly, chocolate |
| Variations | Various limited edition flavours (Lemon and lime, strawberry, black currant) |
Jaffa Cakes are biscuit-sized cakes introduced by McVitie and Price in the UK in 1927 and named after Jaffa oranges. The most common form of Jaffa Cakes are circular, 2+1⁄8 inches (54 mm) in diameter and have three layers: a Genoise sponge base, a layer of orange flavoured jelly and a coating of chocolate.[1] Jaffa Cakes are also available as bars or in small packs, and in larger and smaller sizes.[2] The original Jaffa Cakes come in packs of 12, 24 or 36.[3]
Because McVitie's did not trademark the name "Jaffa Cakes", other biscuit manufacturers and supermarkets have made similar products under the same name.[4] The product's classification as a cake or biscuit was part of a VAT tribunal in 1991, with the court finding in McVitie's favour that the Jaffa Cake should be considered a cake for tax purposes.[5] In 2012 they were ranked the best selling cake or biscuit in the United Kingdom.[6]
Manufacture
McVitie's entire line of Jaffa Cakes are produced in the United Kingdom at the McVitie's factory in Stockport.[7] The Jaffa Cake production area covers an acre (4,000 m2) and includes a production line over a mile (1.6 km) long which sits on the Stockport side of the site's boundary with Manchester.[4] Because of the nature of the product – having multiple components of cake, chocolate covering and jam – special hardware accelerators were devised to allow rapid computer inspection of 20 products per second, taking place under four symmetrically placed lights.[8]
Flavour variants
Although Jaffa Cakes are usually orange flavour, limited edition flavours have been available, such as lemon-and-lime,[9] strawberry[10] and blackcurrant.[11]
Categorisation as cake or biscuit for VAT
In the United Kingdom, value added tax is payable on chocolate-covered biscuits, but not on chocolate-covered cakes.[12] McVities defended its classification of Jaffa Cakes as cakes at a VAT tribunal in 1991, against the ruling that Jaffa Cakes were biscuits due to their size and shape, and the fact that they were often eaten in place of biscuits.[13] McVities insisted that the product was a cake, and allegedly produced a giant Jaffa Cake in court to illustrate its point.[13] The product was assessed on the following criteria:[14][15]
- The product's name was regarded as a minor consideration.
- The ingredients were regarded as similar to those of a cake, producing a thin cake-like batter rather than the thick dough of a biscuit.
- The product's texture was regarded as being that of a sponge cake.
- The product hardens when stale, in the manner of a cake.
- A substantial part of the Jaffa Cake, in terms of bulk and texture, is sponge.
- In size, the Jaffa Cake is more like a biscuit than a cake.
- The product was generally displayed for sale alongside other biscuits, rather than with cakes.
- The product is presented as a snack and eaten with the fingers, like a biscuit, rather than with a fork as a cake might be. The tribunal also considered that children would eat them in "a few mouthfuls", in the manner of a sweet.
The court found in favour of McVities and ruled that the product should be considered a cake, meaning that VAT is not paid on Jaffa Cakes in the United Kingdom.[12][16]
In Ireland, Jaffa Cakes are regarded as cakes by Revenue as their moisture content is greater than 12%. As a result, they are charged the reduced rate of VAT (13.5% as of 2016).[17]
References
- ^ "Labelling rules". Food Standards Agency. 9 April 2008.
- ^ "Jaffa Cake's lemon squeezy bar". Thegrocer.co.uk. Retrieved 25 August 2010.
- ^ "Jaffa Cakes, A Cake Or Buscuit?". ColdRicePudding. 1 January 2009. Retrieved 22 June 2010.
- ^ a b Harry Wallop (6 May 2012). "Jaffa Cakes - definitely not biscuits - prepare to take on imitators". The Daily Telegraph. Retrieved 3 January 2013.
- ^ VAT Tribunal case LON/91/0160 (United Biscuits)
- ^ "Jaffa Cakes - definitely not biscuits - prepare to take on imitators". The Telegraph. Retrieved 28 December 2014
- ^ "The factory where life is sweet". Manchester Evening News. 17 April 2012. Retrieved 24 July 2013.
- ^ "Machine Vision for the Inspection of Natural Products – Google Books". Books.google.com. Retrieved 2 November 2012.
- ^ "McVitie's Jaffa Cakes Lemon and Lime". Snackspot.org.uk. Retrieved 22 June 2010.
- ^ "McVitie's launches limited edition Strawberry-flavoured Jaffa Cakes". Talkingretail.com. 27 April 2009. Retrieved 22 June 2010.
- ^ "Jaffa Cakeover". The Daily Record. 12 December 2005. Retrieved 22 June 2010.
- ^ a b Lee, Natalie (2011). Revenue Law Principles and Practice. A&C Black. p. 1009. ISBN 9781847667663.
- ^ a b "What you do – and don't – pay VAT on". Which? Magazine. 24 June 2010. Retrieved 27 September 2012.
- ^ "United Kingdom VAT & Duties Tribunals Decisions – Torq Ltd v Revenue and Customs [2005]". British and Irish Legal Information Institute. Retrieved 27 September 2012.
- ^ "Excepted items: Confectionery: The bounds of confectionery, sweets, chocolates, chocolate biscuits, cakes and biscuits: The borderline between cakes and biscuits". hmrc.gov.uk.
- ^ "The borderline between cakes and biscuits". Retrieved 28 April 2013.
- ^ Revenue - JAFFA CAKES (Food and drink for human consumption)
