Ice magic: a tribunal has ruled the Snowball is officially a biscuit. Photo: Corbis
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Felicity Cloake: Let the Gingerbread Man go naked . . . and save us some tax

A court has ruled that the Snowball is a cake, not a biscuit, and is exempt from tax. It’s not the first snack to wriggle out of extra charges. 

Stop the presses! Hold the front page! On 27 June, Scotland’s first-tier tax tribunal ruled that the Snowball, that gloriously gooey, chocolate-coated, coconut-dusted marshmallow confection, is officially a cake, rather than a biscuit.

This may seem a trivial matter, especially if you live south of the border, where the Snowball’s coconut-free cousin the teacake is the better known, but I can assure you it is not. Cakes, unlike chocolate biscuits, are exempt from VAT, which means that the decision was worth £2.8m in back tax for the two Lanarkshire bakers that brought the appeal. A sweet victory indeed.

It was the little details of the judging process I particularly enjoyed: as well as the usual legal pleas, the judges were presented with a plate “comprising a number of confections including one each of a Jaffa Cake, Mr Kipling Bakewell tart, Waitrose meringue, a tea cake manufactured by each appellant, a Lees Snowball and a mini jam Snowcake”.

These were apparently tasted “in moderation”, leaving the pair with tellingly “sticky fingers” of the sort one might end up with when eating “a cake such as a vanilla slice”.

The Snowballs were found to have other significant cake-like characteristics – including an inherent unsuitability for consumption on the hoof. The tribunal was in agreement that “most people would prefer to be sitting when eating a Snowball and possibly, or preferably . . . with a plate, a napkin or a piece of paper or even just a bare table so that the pieces of coconut which fly off do not create a great deal of mess”.

You may recall McVitie’s won similar recognition for its Jaffa Cakes in 1991 by baking a giant 12-inch version to prove its point, while M&S spent 13 years fighting for its chocolate teacakes to be recognised as cakes, rather than the chocolate biscuits the taxman claimed them to be. (A few grams of chocolate can make a good deal of difference: a gingerbread man can have chocolate chip eyes and still retain his zero rating, but if he sports fancy chocolate buttons, he’ll be taxed for his vanity.)

Why cakes and plain biscuits (and, oddly, chocolate body paint) should still be regarded as essential foodstuffs in the face of a swelling obesity crisis is a mystery, but it’s not the only absurdity of the 41-year-old value added tax. Frozen foods are exempt unless they’re designed to be eaten in a frozen state – which makes a baked Alaska tax-free, while the poor old Arctic roll is not.

Potato-based savoury snacks are taxed while tortilla chips, vegetable crisps and Twiglets are zero-rated. (I use the phrase potato-based advisedly: Pringles, which are less than 50 per cent potato, lost their appeal; they are, for tax purposes anyway, officially potato crisps.)

Tapioca-based prawn crackers are considered an essential foodstuff but those made from other cereals are a luxury – though if they’re served in a restaurant they’ll be taxed regardless of what they’re made from. If you get them with your takeaway, however, they’ll almost certainly arrive cold, meaning you don’t have to pay tax on them, which seems fair.

And on the subject of takeaways, who can forget 2012’s Pastygate affair, when outraged sausage-roll lovers forced the Chancellor to back away from his attempts to simplify their taxation?

Admittedly, we’re not the only country whose tax system invites mockery; more than one US state taxes pumpkins differently depending on whether they’re destined to become a dessert or a decoration, which may finally explain the curious American taste for pumpkin pie.

But much as I love the Snowball and its squidgy, sticky, debatably cakey cousins, I’m not sure they deserve a tax break. Let us all eat cake – but let us pay for it, too.

Next week: John Burnside on nature

Felicity Cloake is the New Statesman’s food columnist. Her latest book is The A-Z of Eating: a Flavour Map for Adventurous Cooks.

This article first appeared in the 08 July 2014 issue of the New Statesman, The end of the red-top era?

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“I see the world in rectangles”: Life as a Lego Master Builder

Nathan Sawaya stunned colleagues when he quit his job as a lawyer to play with Lego full-time. Now everyone from Lady Gaga to Barack Obama’s a fan.

Nathan Sawaya is describing his favourite Lego brick, shiny-eyed and grinning at the thought of it. But he’s not a child proudly displaying a beloved toy. He’s a 43-year-old former corporate lawyer, and well over six foot tall. The brick he is evangelising about is a small 1x2 socket plate with a stud in the centre of its top. He calls this a “Jumper”.

“You know your Lego lingo?” he asks, looking crestfallen when I shake my head. “It has only one stud instead of two, and it allows you to do even more detail because you can offset the brick a little bit. But in general, I focus on the rectangular pieces.”


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Sawaya is one of the world’s eight Lego Master Builders, having left his job at a New York law firm when he was 32 to dedicate his life to building Lego constructions full-time. His most striking works include a torso of a man ripping his chest open with bricks spilling out, called Yellow, a lifesize T-Rex skeleton, a two-metre long model of Brooklyn Bridge, and replicas of famous paintings, including the Mona Lisa, and Edvard Munch’s Scream.

I meet him in a dark exhibition space in a tent on London’s Southbank, where his works are lit up around us. His latest constructions consist of a series of DC Comics superheroes, so we are surrounded by expressionless Supermen flying around us, capes realistically rippling, and a full-size Batmobile with glistening batwings. His boyish eagerness aside, Sawaya himself looks like a comic book villain – a hulking figure dressed in black from top to toe, with a long black overcoat, piercing eyes and thick dark hair.


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Back in his early thirties when he was a lawyer, he would come home after a punishing day at work and do something creative – drawing, painting, sculpting with clay and wire. He soon began to experiment with Lego, constructing models out of sets he had lying around the house. His son, now 17, was never particularly interested in playing with it himself.

“Eventually I made the choice to leave the law firm behind and become a full-time artist who plays with toys,” he beams.

His family was supportive, his colleagues jealous, and his bosses confused – but it wasn’t long until Sawaya found success as a Lego artist. He has had exhibitions of his work on every continent but Antarctica, and gained some high-profile fans. When he was US President, Barack Obama posed with one of his installations – monochrome life-size men sitting on park benches in Washington – and Bill Clinton has a sculpture in his office, as does Lady Gaga in a music video.

“That is the magic of Lego,” he says of his popularity. “It has become a universal language in a way.”


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Sawaya’s Master Builder status means he can buy all his bricks directly from Lego in bulk – not possible for us Lego civilians. He used to buy sets in toy shops and on eBay when starting out; now he can email asking for 500,000 red 2x4 bricks, say, and Lego ships them to him on wooden pallets. He has six million bricks on hand at his studio in Los Angeles. “Millions of each colour and shape and size,” he says. “And they’re all organised by shape and colour.”

He works away for hours at a time in his studio, with his dogs obediently at his feet, in what he describes as a “trance”. He plans designs on special “brick paper” like graph paper, but sometimes he free-builds from his imagination. “I do often see the world in rectangles,” he says, and sometimes he even dreams in bricks.

Just like children do with Lego sets, he simply snaps the bricks together – though he does dab glue between each brick, which triples the time it takes. He describes it as “therapeutic”, but says making a mistake can be “heartbreaking” – he can lose days and weeks of work at a time. “There may be times where I start questioning my choices in life,” he smiles.


Photos: Copyright Jane Hobson

Sawaya faced snobbery from the art world when he first began approaching galleries as a Lego artist. “Oh, is that cars and trucks and little castles?” was the response. He feels it’s now a more acceptable medium. “It makes art accessible,” he says. “And in doing that, it democratises the art world a bit. It allows people to relate to the art. Everyone has snapped a brick together at one point, every child has played a little bit with Lego.

“As an artist, my role is to inspire. And what better way to do it than through a medium everyone is familiar with? If someone sees a marble statue, they can appreciate it, but very few people have marble at home they can chip away at.”

The first Lego creation Sawaya can remember making was a little house, when he was first given the toy at the age of five. He then made a city that grew to 36 square feet. When he was ten, he was desperate for a dog. His parents refused, so he tore all his creations down and built a lifesize one. “It was blocky and very multi-coloured, of course,” he says. “But it was that ‘Aha!’ moment – when I realised it doesn’t have to be on the front of the box. It can be whatever I want.”

The Art of the Brick: DC Super Heroes is on at Upper Ground, Southbank, London, until 3 September 2017.

Anoosh Chakelian is senior writer at the New Statesman.

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