Jaffa Cakes – a biscuit or cake?
Jaffa Cakes 自1927年已在英國出產。底層是一塊鬆餅，塗上橘子/ 橙味果醬，再蓋上克巧力/朱古力 。 最近看到新出鳳梨/菠蘿味道，買來試試。 結果沒什麼特別，不說也不知道是鳳梨/菠蘿味道。 有點兒踩地雷的感覺。 幸好新產品做推銷好像才只是£0.50/NTD20/HKD5。
Jaffa Cakes has been around since 1927, they have a sponge base, a layer of orange jam and are covered in chocolate. I don’t often buy it, but I saw this new pineapple flavour the other day. It turns out there’s nothing special about it. Wouldn’t even know it’s pineapple flavour if it didn’t say. Luckily it was only 50p so it didn’t break the bank.
在英國，蓋上克巧力/朱古力的餅乾屬於奢侈品， 需要徵收銷售稅 VAT 。但蓋滿克巧力/朱古力的蛋糕就不用。 當年英國政府說Jaffa Cake是餅乾， 通常擺在餅乾貨架而不是蛋糕貨架上。而且會用手拿著吃，不像蛋糕用叉子吃。 但廠方卻說他們的產品是蛋糕，因為開封後鬆餅會像蛋糕一樣變得乾硬，而不像餅乾般變軟 。 結果法庭裁定Jaffa Cake 是蛋糕，不用徵收VAT。
In UK, chocolate covered biscuits are considered luxury goods and VAT applies. Chocolate cakes on the other hand, aren’t. Some years ago, UK Custom and Excise said Jaffa Cakes are biscuits because they are often eaten instead of biscuits. Also you hold them with your fingers and not eat with a fork like cakes. McVites, who make Jaffa Cakes argued these are cakes because when they go stale they go hard, whereas biscuits go soft. In the end, the tribunal determined Jaffa Cakes are in deed cakes and not biscuits. You never thought you’d need a tribunal to rule on this did you?
This is a great example of how UK has a comprehensive and well established legal system governed by the rule of law. Unlike some countries, which I shan’t name, that keep on moving their legal goal posts as they see fit.
By the way, I’ve you interested in other UK snacks, have you heard about my favourite, Gregg sausage rolls?