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?

BBC/Chris Christodoulou
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Proms 2016: Violinist Ray Chen was the star of a varied show

The orchestra soaked up his energy in Bruch's first violin concerto to end on a triumphal note. 

Music matters, but so does its execution. This was the lesson of a BBC Symphony Orchestra and BBC Symphony Chorus programme which combined both a premiere of a composition and a young violinist’s first performance at the Proms. 

The concert, conducted by Sir Andrew Davis, opened with Tchaikovsky’s symphonic fantasy The Tempest, a lesser-known sibling to his Romeo and Juliet overture. The orchestra got off to a fidgety start, with some delayed entries, but fell into line in time for the frenetic chromatic runs that drive the piece. The end, a muted pizzicato, was suitably dramatic. 

Another nature-inspired piece followed – Anthony Payne’s composition for chorus and orchestra, Of Land, Sea and Sky. Payne drew on his memory of watching of white horses appearing to run across water, as well as other visual illusions. At the world premiere, the piece began promisingly. The chorus rolled back and forth slowly over scurrying strings with an eerie singing of “horses”. But the piece seemed to sink in the middle, and not even the curiosity of spoken word verse was enough to get the sinister mood back. 

No doubt much of the audience were drawn to this programme by the promise of Bruch violin concerto no. 1, but it was Ray Chen’s playing that proved to be most magnetic. The young Taiwanese-Australian soloist steered clear of melodrama in favour of a clean and animated sound. More subtle was his attention to the orchestra. The performance moved from furious cadenza to swelling sound, as if all players shared the same chain of thought. Between movements, someone coughed. I hated them. 

Ray Chen in performance. Photo: BBC/Chris Christodoulou

Chen’s playing had many audience members on their feet, and only an encore appeased them. It was his first time at the Proms, but he'll be back. 

The orchestra seemed to retain some of his energy for Vaughan Williams’ Toward the Unknown Region. Composed between 1904 and 1906, this is a setting of lines by the US poet Walt Whitman on death, and the idea of rebirth.

The orchestra and chorus blended beautifully in the delicate, dark opening. By the end, this had transformed into a triumphal arc of sound, in keeping with the joyful optimism of Whitman’s final verse: “We float/In Time and Space.” 

This movement from hesitancy to confident march seemed in many ways to capture the spirit of the concert. The programme had something for everyone. But it was Chen’s commanding performance that defined it.