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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Would the BBC's Nazi drama SS-GB have felt half so resonant a year ago?

This alternate history is freighted with meaning now we're facing the wurst-case scenario. 

Would SS-GB have felt half so resonant a year ago? Though the clever-after-the-fact Nostradamus types out there might disagree, I can’t believe that it would. When it comes to the Second World War, after all, the present has helpfully stepped in where memory is just beginning to leave off. The EU, in the process of fragmenting, is now more than ever powerless to act in the matter of rogue states, even among its own membership. In case you hadn’t noticed, Hungary, for instance, is already operating as a kind of proto-fascist state, led by Viktor Orbán, a man whom Jean-Claude Juncker, the president of the European Commission, jokingly likes to call “the dictator” – and where it goes, doubtless others will soon follow.

The series (Sundays, 9pm), adapted from Len Deighton’s novel, is set in 1941 in a Britain under Nazi occupation; Winston Churchill has been executed and the resistance is struggling to hold on to its last strongholds in the countryside. Sam Riley plays Douglas Archer, a detective at Scotland Yard, now under the control of the SS, and a character who appears in almost every scene. Riley has, for an actor, a somewhat unexpressive face, beautiful but unreadable. Here, however, his downturned mouth and impassive cheekbones are perfect: Archer, after all, operates (by which I mean, barely operates) in a world in which no one wants to give their true feelings away, whether to their landlady, their lover, or their boss, newly arrived from Himmler’s office and as Protestant as all hell (he hasn’t used the word “degenerate” yet, but he will, he will).

Archer is, of course, an ambiguous figure, neither (at present) a member of the resistance nor (we gather) a fully committed collaborator. He is – or so he tells himself – merely doing his job, biding his time until those braver or more foolhardy do something to restore the old order. Widowed, he has a small boy to bring up. Yet how long he can inhabit this dubious middle ground remains to be seen. Oskar Huth (Lars Eidinger), the new boss, is keen to finish off the resistance; the resistance, in turn, is determined to persuade Archer to join its cause.

It’s hard to find fault with the series; for the next month, I am going to look forward to Sunday nights mightily. I would, I suppose, have hoped for a slightly more charismatic actress than Kate Bosworth to play Barbara Barga, the American journalist who may or may not be involved with the British resistance. But everything else seems pretty perfect to me. London looks suitably dirty and its inhabitants’ meals suitably exiguous. Happiness is an extra egg for tea, smoking is practically a profession, and
the likes of Archer wear thick, white vests.

Swastikas adorn everything from the Palace of Westminster to Trafalgar Square, Buckingham Palace is half ruined, a memorial to what the Germans regard as Churchill’s folly, and the CGI is good enough for the sight of all these things to induce your heart to ache briefly. Nazi brutality is depicted here as almost quotidian – and doubtless it once was to some. Huth’s determination to have four new telephone lines installed in his office within the hour is at one end of this horrible ordinariness. At the other is the box in which Archer’s mutinous secretary Sylvia (Maeve Dermody) furiously stubs out her fag, full to the brim with yellow stars.

When I first heard about The Kettering Incident (Tuesdays, 12.20am; repeated Wednesdays, 10pm) I thought someone must have found out about that thing that happened one time I was driving north on the M1 with a more-than-usually terrible hangover. Turns out it’s a new Australian drama, which comes to us on Sky Atlantic. Anna (Elizabeth Debicki), a doctor working in London, pitches up back in Tasmania many years after her teenage friend Gillian disappeared into its Kettering forest, having seen a load of mysterious bright lights. Was Gillian abducted by aliens or was she, as some local people believe, murdered by Anna? To be honest, she could be working as a roadie for Kylie, for all I care. This ponderous, derivative show is what happens when a writer sacrifices character on the altar of plot. The more the plot thickens, the more jaw-achingly tedious it becomes.

Rachel Cooke trained as a reporter on The Sunday Times. She is now a writer at The Observer. In the 2006 British Press Awards, she was named Interviewer of the Year.

This article first appeared in the 24 February 2017 issue of the New Statesman, The world after Brexit