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Jaffa Cakes

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Because McVitie's did not register the name "Jaffa Cakes" as a trademark, other biscuit manufacturers and supermarkets have made similar products under the same name. The product's classification as a cake or biscuit was part of a VAT tribunal in 1991, with the court finding in McVitie's favour that
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is payable on chocolate-covered biscuits, but not on chocolate-covered cakes. McVities defended its classification of Jaffa Cakes as cakes at a VAT tribunal in 1991, against the ruling that Jaffa cakes were biscuits due to their size and shape, and the fact that they were often eaten in place of
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The court was adjudicated by Mr Donald Potter QC, who found in favour of McVitie's and ruled that whilst Jaffa Cakes had characteristics of both cakes and biscuits, the product should be considered a cake and not a biscuit, meaning that VAT is not paid on Jaffa Cakes in the United Kingdom.
199:. McVities launched limited-edition pineapple flavour Jaffa Cakes in early 2020. In early 2021, McVitie's unveiled the new flavours cherry and passionfruit. In mid 2023, McVitie's launched Raspberry flavour Jaffa Cakes. In June 2024, McVitie's launched Cola Bottle flavour Jaffa Cakes. 332:(= chocolate sponge bisquits) in 5 flavour variants. The names "PiM's" or "Jaffa cakes" are not very familiar in Czechia and Slovakia, but rarely also used. It was also distributed by Mondelez under the Czech-Silesian chocolate brand Opavia or German brand Milka. 463: 415: 243:
The product is presented as a snack and eaten with the fingers, like a biscuit, rather than with a fork as a cake might be. The tribunal also considered that children would eat them in a few mouthfuls, in the manner of a
158:. Jaffa Cakes are also available as bars or in small packs, and in larger and smaller sizes. The original Jaffa Cakes now come in packs of 10, 20, 30, or 40, having been downsized in 2017 from 12 or 24 per pack. 179:. The Jaffa cake production area covers an acre (44,000 sq ft; 4,000 m) and includes a production line over a mile (1.6 km) long. In the early 2000s, it pioneered the development of advanced 974: 471: 405: 894:"Excepted items: Confectionery: The bounds of confectionery, sweets, chocolates, chocolate biscuits, cakes and biscuits: The borderline between cakes and biscuits" 632: 256:
also regard Jaffa Cakes as cakes, since their moisture content is greater than 12%. As a result, they are charged the reduced rate of VAT (13.5% as of 2016).
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Jaffa Cakes should be considered cakes and not biscuits for tax purposes. In 2012 they were ranked the best selling cake or biscuit in the United Kingdom.
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Mondelez Czech Republic s.r.o. distributes this type of product under the traditional Slovak chocolate brand Figaro in Czechia and Slovakia with the name
982: 266:"usually used in the field of astronomy" were trained on 92 traditional recipes of cakes and biscuits and determined Jaffa Cakes to be cakes. 376: 493: 441: 225:
The ingredients were regarded as similar to those of a cake, producing a thin cake-like mixture rather than the thick dough of a biscuit.
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Although Jaffa Cakes are usually orange flavour, limited edition flavours have been available, such as lemon-and-lime, strawberry and
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biscuits. McVities insisted that the product was a cake, and produced a giant Jaffa Cake in court to illustrate its point.
1157: 772: 567: 208: 734: 1573: 1568: 350: 824: 654: 1225: 1160:[What do 10 million bees have to do with the popular cookies? You will be surprised by the answer]. 1130: 1204: 110: 584: 301:. The jam flavours include cherry, orange, pear, raspberry, lemon, chocolate mousse and hazelnuts, etc. 1409: 872:"United Kingdom VAT & Duties Tribunals Decisions – Torq Ltd v Revenue and Customs [2005]" 686: 1337: 1218: 274:
In 2021 McVities launched ÂŁ4.7 million advertising and social media campaign to promote the brand.
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The court discounted the expert evidence, as it went beyond the capacity of an ordinary purchaser.
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The product was generally displayed for sale alongside other biscuits, rather than with cakes.
547: 263: 253: 585:"Crucial issues in the design of a real-time contaminant detection system for food products" 1402: 923: 893: 8: 1158:"Co wspólnego ma 10 mln pszczół z popularnymi ciastkami? Będziesz zaskoczony odpowiedzią" 610: 410: 871: 847:"United Biscuits (UK) Ltd (No. 2). [1991] BVC 818 | Croner-i Tax and Accounting" 846: 1378: 1327: 1443: 1347: 1005: 768: 563: 526: 184: 548:"Design of object location algorithms and their use for food and cereals inspection" 1357: 555: 1473: 1241: 520: 1053:"Pladis to push McVitie's Jaffa Cakes with 'Be What You Want To Be' ad campaign" 1302: 1282: 180: 62: 1255: 175:
McVitie's entire line of Jaffa Cakes are produced at the McVitie's factory in
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since 1977. As of 2020, Delicje brand belongs to Mondelēz International, Inc.
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A substantial part of a Jaffa Cake, in terms of bulk and texture, is sponge.
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Various limited edition flavours (lemon and lime, strawberry, black currant)
1518: 1458: 1332: 1272: 949: 196: 129: 125: 72: 1105: 1523: 1342: 1297: 82: 1543: 710:"McVitie's has launched new Jaffa Cake flavours Passionfruit and Cherry" 1425: 1317: 1312: 464:"Jaffa Cakes - definitely not biscuits - prepare to take on imitators" 406:"Jaffa Cakes - definitely not biscuits - prepare to take on imitators" 1503: 1483: 1453: 1448: 1277: 633:"McVitie's launches limited edition Strawberry-flavoured Jaffa Cakes" 283: 176: 151: 86: 1493: 1488: 308: 290: 1210: 228:
The product's texture was regarded as being that of a sponge cake.
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In size, a Jaffa Cake is more like a biscuit than a cake.
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The product's name was regarded as a minor consideration.
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inches (54 mm) in diameter and have three layers: a
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In Machine Vision for the Inspection of Natural Products
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The product hardens when stale, in the manner of a cake.
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are the Polish equivalent and had been manufactured by
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base, a layer of orange flavoured jam and a coating of
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Davies, E. R.; Patel, D.; Johnstone, A. I. C. (1995).
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Machine Vision for the Inspection of Natural Products
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The product was assessed on the following criteria:
132:. The most common form of Jaffa cakes are circular, 735:"Pladis launches new Jaffa Cakes raspberry flavour" 165: 438:"VAT Tribunal case LON/91/0160 (United Biscuits)" 1555: 874:. British and Irish Legal Information Institute 518: 297:produced Jaffa Cakes under the commercial name 1006:"Humorous science: Workplace office mysteries" 1410: 1226: 282:"Pim's" redirects here. For the liqueur, see 762: 403: 924:"The borderline between cakes and biscuits" 1417: 1403: 1233: 1219: 1020: 679: 1155: 811: 809: 399: 397: 1003: 519:Graves, Mark; Batchelor, Bruce (2003). 1556: 1156:Przybysz, Monika (10 September 2020). 817:"What you do – and don't – pay VAT on" 758: 756: 607:"McVitie's Jaffa Cakes Lemon and Lime" 545: 357:from the original on 29 September 2011 1398: 1214: 1103: 806: 707: 444:from the original on 10 February 2019 394: 680:Abernethy, Laura (27 January 2020). 1240: 1131:"Kultowe sĹ‚odycze zniknęły z rynku" 789:"Food products (VAT Notice 701/14)" 765:Revenue Law Principles and Practice 753: 418:from the original on 25 August 2012 190: 13: 1077: 930:from the original on 17 April 2013 904:from the original on 17 April 2013 635:. Talkingretail.com. 27 April 2009 609:. Snackspot.org.uk. Archived from 128:in the UK in 1927 and named after 14: 1590: 1192: 494:"The factory where life is sweet" 1542: 1198: 351:"Jaffa Cake's lemon squeezy bar" 105: 29: 1424: 1176: 1149: 1123: 1104:Green, Denzil (6 August 2010). 1097: 1071: 1045: 997: 967: 942: 916: 886: 864: 839: 781: 767:. A&C Black. p. 1009. 727: 708:Chabo, Elena (5 January 2021). 701: 673: 647: 625: 599: 277: 202: 166:McVitie and Price's Jaffa Cakes 823:. 24 June 2010. Archived from 576: 554:. Springer. pp. 393–420. 539: 512: 486: 456: 430: 369: 343: 269: 170: 1: 336: 1137:(in Polish). 27 October 2011 7: 1579:Products introduced in 1927 404:Harry Wallop (6 May 2012). 10: 1597: 281: 1540: 1434: 1371: 1265: 1248: 124:are a cake introduced by 100: 92: 78: 68: 58: 48: 40: 28: 975:"VAT Rates: Jaffa Cakes" 560:10.1007/1-85233-853-9_15 317:produces Jaffa Cakes in 261:artificially intelligent 85:, orange-flavoured jam, 35:A Jaffa Cake cut in half 1384:United Biscuits Network 498:Manchester Evening News 207:In the United Kingdom, 1574:Brand name snack foods 1569:United Biscuits brands 1032:www.campaignlive.co.uk 546:Davies, E. R. (2003). 111:Media: Jaffa Cakes 979:Revenue Commissioners 851:library.croneri.co.uk 763:Lee, Natalie (2011). 254:Revenue Commissioners 1207:at Wikimedia Commons 1004:Janssen, V. (2021). 827:on 5 September 2012 468:The Daily Telegraph 411:The Daily Telegraph 353:. Thegrocer.co.uk. 305:Delicje SzampaĹ„skie 25: 1059:. 26 February 2021 661:. 12 December 2005 295:Lefèvre-Utile (LU) 264:binary classifiers 154:. Each cake is 46 21: 16:British snack food 1551: 1550: 1444:Chocodile Twinkie 1392: 1391: 1203:Media related to 985:on 7 January 2018 741:. 21 October 2023 714:Good Housekeeping 589:Real-Time Imaging 532:978-1-85233-525-0 126:McVitie and Price 119: 118: 73:McVitie and Price 41:Alternative names 1586: 1546: 1428: 1419: 1412: 1405: 1396: 1395: 1235: 1228: 1221: 1212: 1211: 1202: 1186: 1180: 1174: 1173: 1171: 1169: 1153: 1147: 1146: 1144: 1142: 1127: 1121: 1120: 1118: 1116: 1106:"Pim's Biscuits" 1101: 1095: 1094: 1092: 1090: 1075: 1069: 1068: 1066: 1064: 1049: 1043: 1042: 1040: 1038: 1024: 1018: 1017: 1001: 995: 994: 992: 990: 981:. 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Archived from 460: 454: 453: 451: 449: 434: 428: 427: 425: 423: 401: 392: 391: 389: 387: 373: 367: 366: 364: 362: 347: 191:Flavour variants 145: 144: 140: 137: 109: 79:Main ingredients 33: 26: 24: 20: 1596: 1595: 1589: 1588: 1587: 1585: 1584: 1583: 1554: 1553: 1552: 1547: 1538: 1474:Hostess CupCake 1430: 1426: 1423: 1393: 1388: 1379:Boland's Bakery 1367: 1261: 1244: 1242:United Biscuits 1239: 1195: 1190: 1189: 1181: 1177: 1167: 1165: 1154: 1150: 1140: 1138: 1129: 1128: 1124: 1114: 1112: 1102: 1098: 1088: 1086: 1078:Briggs, Fiona. 1076: 1072: 1062: 1060: 1057:BetterRetailing 1051: 1050: 1046: 1036: 1034: 1026: 1025: 1021: 1002: 998: 988: 986: 973: 972: 968: 958: 956: 948: 947: 943: 933: 931: 922: 921: 917: 907: 905: 892: 891: 887: 877: 875: 870: 869: 865: 855: 853: 845: 844: 840: 830: 828: 821:Which? 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Louis 1313:Hula Hoops 1288:Crawford's 1258:(Chairman) 1249:Key people 1135:WP Finanse 719:27 January 448:9 February 337:References 252:The Irish 93:Variations 69:Created by 1504:Sno Balls 1454:Ding Dong 1449:Choco pie 1333:McVitie's 1293:Filipinos 1168:27 August 1141:27 August 1115:27 August 1110:CooksInfo 989:7 January 954:Tim Crane 745:18 August 422:3 January 361:25 August 259:In 2021, 177:Stockport 152:chocolate 87:chocolate 1494:Moon pie 1489:May West 1338:Nik Naks 1183:Produkty 1089:24 March 1063:24 March 1037:24 March 934:28 April 928:Archived 908:28 April 902:Archived 442:Archived 416:Archived 355:Archived 309:E. 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Index


Cake
United Kingdom
McVitie and Price
Sponge
chocolate

Media: Jaffa Cakes
McVitie and Price
Jaffa oranges
Genoise sponge
chocolate
calories
Stockport
machine vision
quality control
blackcurrant
value added tax
Revenue Commissioners
artificially intelligent
binary classifiers
Pimm's
Mondelez
Lefèvre-Utile (LU)
E. Wedel
Jaffa Crvenka
Serbia
"Jaffa Cake's lemon squeezy bar"
Archived
"Jaffa Cakes packet size reduced in latest 'shrinkflation' move"

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