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 write the food column for the New Statesman. She also writes for the Guardian and is the author of  Perfect: 68 Essential Recipes for Every Cook's Repertoire (Fig Tree, 2011) and Perfect Host: 162 easy recipes for feeding people & having fun (Fig Tree, 2013). She is on Twitter as @FelicityCloake.

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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Commons Confidential: Sleepy Zac is too laid-back

Lucy Allan's "threat", Clean for the Queen and the case of the invisible frontbencher.

After six years as a minister for Europe, David Lidington’s profile remains low. But the invisible frontbencher might be useful in a pub quiz, if not a referendum. A Tory snout muttered that David Who? has been boasting that he can name 20 of the 28 European commissioners currently parked in Brussels.

Lidington admitted that he will be history, should the UK decide to quit the EU. “If Britain voted to leave,” he nervously told a Tory gathering, “I think I’d let somebody else have a go in this job.” David Cameron is presumably thinking the same thing. Incidentally, can anybody name Britain’s EU commissioner?

“I wanted to get in touch to let you know about a fantastic initiative to help clean up the UK in advance of HM the Queen’s 90th birthday,” trilled the Banbury Tory Victoria Prentis in an email to fellow MPs. “‘Clean for the Queen’ brings together all the anti-litter organisations from the UK and aims to get people involved in the largest community-inspired action against litter . . . I will also be holding a drop-in photo opportunity . . . We will have posters, litter bags and T-shirts. Please do come along.” I await the formation of a breakaway group: “Republicans for Rubbish”.

Tory colleagues are advising Zac Goldsmith, I hear, to invest a slice of his inherited £300m fortune in speaking lessons to help him stop sounding so disinterested. Laid-Back Zac appears to lull himself to sleep on public platforms and on TV. My informant whispered that cheeky Tory MPs have been cooking up a slogan – “Goldsmith: head and shoulders above Labour” – ahead of the tall, rich kid’s tussle with the pocket battleship Sadiq Khan to become the mayor of London.

The Telford Tory Lucy Allan has finally received help after inserting the words “Unless you die” into a constituent’s email that she posted on Facebook, presumably to present herself as the victim of a non-existent death threat. Allan has since become embroiled in accusations of bullying a sick staffer. “The House has offered me a three-hour media training session,” the fantasist said in an email to colleagues. “There are two extra slots available . . .” How much will this cost us?

Oh, to have been a fly on the wall when the Injustice Secretary, Michael Gove, shared a drink with Chris Grayling and informed his predecessor that prisons would be the next piece of his legacy to be reversed. Chris “the Jackal” Grayling, by the way, is complaining that Gove’s spads are rubbishing him. And with good reason.

The Tory lobbyist Baron Hill of Oareford is the UK’s chap at the European Commission. He puts the margin into marginalised at the Berlaymont.

Kevin Maguire is the associate editor (politics) of the Daily Mirror

Kevin Maguire is Associate Editor (Politics) on the Daily Mirror and author of our Commons Confidential column on the high politics and low life in Westminster. An award-winning journalist, he is in frequent demand on television and radio and co-authored a book on great parliamentary scandals. He was formerly Chief Reporter on the Guardian and Labour Correspondent on the Daily Telegraph.

This article first appeared in the 11 February 2016 issue of the New Statesman, The legacy of Europe's worst battle