Ice magic: a tribunal has ruled the Snowball is officially a biscuit. Photo: Corbis
Show Hide image

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?

Show Hide image

The conflict in Yemen is a Civil War by numbers

Amid the battles, a generation starves.

Ten thousand dead – a conservative estimate at best. Three million internally displaced. Twenty million in need of aid. Two hundred thousand besieged for over a year. Thirty-four ballistic missiles fired into Saudi Arabia. More than 140 mourners killed in a double-tap strike on a funeral. These are just some of the numerical subscripts of the war in Yemen.

The British government would probably prefer to draw attention to the money being spent on aid in Yemen – £37m extra, according to figures released by the Department for International Development in September – rather than the £3.3bn worth of arms that the UK licensed for sale to Saudi Arabia in the first year of the kingdom’s bombing campaign against one of the poorest nations in the Middle East.

Yet, on the ground, the numbers are meaningless. What they do not show is how the conflict is tearing Yemeni society apart. Nor do they account for the deaths from disease and starvation caused by the hindering of food imports and medical supplies – siege tactics used by both sides – and for the appropriation of aid for financial gain.

Since the war began in March 2015 I have travelled more than 2,500 miles across Yemen, criss-crossing the front lines in and out of territories controlled by Houthi rebels, or by their opponents, the Saudi-backed resistance forces, or through vast stretches of land held by al-Qaeda. On those journeys, what struck me most was the deepening resentment expressed by so many people towards their fellow Yemenis.

The object of that loathing can change in the space of a few hundred metres. The soundtrack to this hatred emanates from smartphones resting on rusting oil drums, protruding from the breast pockets of military fatigues, or lying on chairs under makeshift awnings where flags denote the beginning of the dead ground of no-man’s-land. The rabble-rousing propaganda songs preach to the watchful gunmen about a feeble and irreligious enemy backed by foreign powers. Down the road, an almost identical scene awaits, only the flag is different and the song, though echoing the same sentiment, chants of an opponent altogether different from the one decried barely out of earshot in the dust behind you.

“We hate them. They hate us. We kill each other. Who wins?” mused a fellow passenger on one of my trips as he pressed green leaves of the mildly narcotic khat plant into his mouth.

Mohammed was a friend of a friend who helped to smuggle me – dressed in the all-black, face-covering garb of a Yemeni woman – across front lines into the besieged enclave of Taiz. “We lose everything,” he said. “They win. They always win.” He gesticulated as he spoke of these invisible yet omnipresent powers: Yemen’s political elite and the foreign states entangled in his country’s conflict.

This promotion of hatred, creating what are likely to be irreversible divisions, is necessary for the war’s belligerents in order to incite tens of thousands to fight. It is essential to perpetuate the cycle of revenge unleashed by the territorial advances in 2014 and 2015 by Houthi rebels and the forces of their patron, the former president Ali Abdullah Saleh. This demand for retribution is matched by those who are now seeking vengeance for the lives lost in a UK-supported, Saudi-led aerial bombing campaign.

More than 25 years after the two states of North and South Yemen united, the gulf between them has never been wider. The political south, now controlled by forces aligned with the Saudi-led coalition, is logistically as well as politically severed from the north-western territories under the command of the Houthi rebels and Saleh loyalists. Caught in the middle is the city of Taiz, which is steadily being reduced to rubble after a year-long siege imposed by the Houthi-Saleh forces.

Revenge nourishes the violence, but it cannot feed those who are dying from malnutrition. Blowing in the sandy wind on roadsides up and down the country are tattered tents that hundreds of thousands of displaced families now call home. Others have fled from the cities and towns affected by the conflict to remote but safer village areas. There, food and medical care are scarce.

The acute child malnutrition reported in urban hospitals remains largely hidden in these isolated villages, far from tarmac roads, beyond the reach of international aid agencies. On my road trips across Yemen, a journey that would normally take 45 minutes on asphalt could take five hours on tracks across scrubland and rock, climbing mountainsides and descending into valleys where bridges stand useless, snapped in half by air strikes.

Among the other statistics are the missing millions needed by the state – the country’s largest employer. Workers haven’t been paid in months, amid fears of an economic collapse. This is apparently a deliberate tactic of fiscal strangulation by the Saudi-backed Yemeni government-in-exile. The recent relocation of the central bank from the Houthi-controlled capital, Sana’a, to the southern city of Aden is so far proving symbolic, given that the institution remains devoid of funds. The workforce on both sides of the conflict has taken to the streets to protest against salaries being overdue.

Following the deaths of more than 140 people in Saudi-led air strikes on a funeral hall on 8 October, Saleh and the Houthi leader, Abdulmalik al-Houthi, called for yet more revenge. Within hours, ballistic missiles were fired from within Houthi territory, reaching up to 350 miles into Saudi Arabia.

Meanwhile, in the Red Sea, Houthi missile attacks on US warships resulted in retaliation, sucking the US further into the mire. Hours later, Iran announced its intention to deploy naval vessels in the area.

Vengeance continues to drive the violence in Yemen, which is being drawn ever closer to proxy conflicts being fought elsewhere in the Middle East. Yet the impact on Yemeni society and the consequences for the population’s health for generations to come are unlikely to appear to the outside world, not even as annotated numbers in the brief glimpses we get of this war. 

This article first appeared in the 20 October 2016 issue of the New Statesman, Brothers in blood