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?

Photo: Getty
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The End We Start From imagines London underwater

Megan Hunter's fictional apocalypse is a tender one. 

It is six months after the flood. The nameless narrator of The End We Start From is a new mother and a refugee, and by the midpoint of the novel we have followed her and her baby from the “Gulp Zone”, where their London flat was swallowed, to a safe house that proved to be not safe enough, and then refugee camps, every move stripping life a little closer to the essentials. First what can be fitted in a car as you flee to safety, then what can be carried in your arms; first porridge, then only gruel.

Halfway through, the narrator and her baby make it to an island under the guidance of another new mother she befriended in the camps. Here, a family has established a small life of plenty. The narrator has left behind a “place of not-enough”, but here there is food to spare. Seeds grow into vegetables. The baby “likes to eat butter in chunks”. But where has the butter come from? There’s no mention of cattle on the island, no bucolic descriptions of churning. We’re told there is no electricity. So how do they have butter and why is it not rancid?

It’s a small thing, but an outsize irritant in a book whose prose is pared back to match the minimal existence it describes. Every detail feels weighted with significance because it was chosen over something else. Megan Hunter is a poet (this is her first novel), and her poetic instincts are underlined by the TS Eliot-referencing title, borrowed from Four Quartets: “What we call the beginning is often the end / And to make an end is to make a beginning. / The end is where we start from.”

Apocalypse and rebirth are central to Hunter’s story. Butter aside, it invokes a thoroughly plausible end of the world. Like Emily St John Mandel’s luminous Station Eleven, or Margaret Atwood’s MaddAddam trilogy, you read it with the conviction that this is what it would be like. (These stories are told from the perspective of the resourceful fortunates who make it through. Apocalypse literature kindly dodges the reality that, if it came to it, most of us would die whimpering in a dirt hole.)

But realism is not the only dictate here. The End We Start From is also deeply invested with symbolism. It begins with the narrator going into labour: “Finally I am waterless, the pool of myself spreading slowly past my toes.” Maternity is a kind of apocalypse, an end to being one kind of self who lives one kind of life, and the beginning of another. Names, like everything else here, are cut back to the barest essentials, becoming just initials. The narrator’s husband is R, her in-laws are N and G, and her baby Z – an alphabetical end who is at the beginning of his life. Anyone who has welcomed the catastrophe of a newborn into their lives is likely to feel sympathy for this parallelbetween infant and Armageddon.

There is a cost to the allegory, though, and it comes through in moments when Hunter sacrifices the merciless logic of calculating survival in favour of giving play to her metaphor. Milk is, as it would be for a new mother, a theme. The milk in the narrator’s breasts that keeps her baby alive becomes an analogue for all sustenance: “As for food, I have started to think of it all as milk,” she says. “I wonder how long we would survive, how quickly human milk runs out in famine.” Perhaps it’s inevitable, then, that the unexpected gift of security and nourishment the narrator and Z find on the island should be represented through dairy; but it also punctures a world you could otherwise believe in utterly.

Hunter’s apocalypse is a tender one. There is violence and disorder at the start: one of the most affecting uses of Hunter’s spare style is when the narrator’s mother-in-law fails to return from a brutal trip to gather provisions, and the narrator simply announces: “No G.” But while R chooses isolation and suspicion of others, leaving his wife and child to make his own way, the narrator chooses humanity. She tells us how she “falls in love”, deep and quick, with those with whom she forms alliances. To borrow again from Four Quartets, “The houses are all gone under the sea” – but The End We Start From promises the possibility of life afterwards. 

The End We Start From
Megan Hunter
Picador, 127pp, £9.99

Sarah Ditum is a journalist who writes regularly for the Guardian, New Statesman and others. Her website is here.

This article first appeared in the 17 August 2017 issue of the New Statesman, Trump goes nuclear