One bite into the circular treat and the feels of nostalgia run through your veins as you enjoy the orange fruity centre. You would be foolish to describe it as a biscuit as the soft sponge layer gives no illusion of it being anything other than a cake, although it is enjoyed in the same respect as biscuits with warm drinks. Jaffa Cake's lemon squeezy bar". Thegrocer.co.uk. Archived from the original on 29 September 2011 . Retrieved 25 August 2010. In 2021, artificially intelligent binary classifiers "usually used in the field of astronomy" were trained on 92 traditional recipes of cakes and biscuits and determined Jaffa Cakes to be cakes. [25] Advertising Taking all these factors into account, Jaffa cakes had characteristics of both cakes and biscuits, but the tribunal thought they had enough characteristics of cakes to be accepted as such, and they were therefore zero-rated. What's not to love? The tangy Jaffa Cake has always been my go to in my weekly shop and most likely isn't going to change anytime soon.

a b Harry Wallop (6 May 2012). "Jaffa Cakes - definitely not biscuits - prepare to take on imitators". The Daily Telegraph. Archived from the original on 25 August 2012 . Retrieved 3 January 2013.These are the latest examples of “shrinkflation”, a phenomenon whereby manufacturers reduce the size of products ranging from chocolate bars to fruit juice and even toilet roll but consumers still pay the same price. Notable examples include Toblerone spacing out its signature triangles and Mars shrinking its sharing bags of Maltesers by 15%. Abernethy, Laura (27 January 2020). "McVitie's launches new pineapple flavour Jaffa Cakes". Metro . Retrieved 7 March 2020. In the United Kingdom, value added tax is payable on chocolate-covered biscuits, but not on chocolate-covered cakes. [16] [17] 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 biscuits. [18] McVities insisted that the product was a cake, and produced a giant Jaffa Cake in court to illustrate its point. [18]

Chabo, Elena (5 January 2021). "McVitie's has launched new Jaffa Cake flavours Passionfruit and Cherry". Good Housekeeping . Retrieved 27 January 2021.

Tesco Jaffa Cakes

McVitie's launches limited edition Strawberry-flavoured Jaffa Cakes". Talkingretail.com. 27 April 2009 . Retrieved 22 June 2010. United Kingdom VAT & Duties Tribunals Decisions – Torq Ltd v Revenue and Customs [2005]". British and Irish Legal Information Institute . Retrieved 27 September 2012. Graves, Mark; Batchelor, Bruce (2003). Machine Vision for the Inspection of Natural Products. Springer Science & Business Media. p.403. ISBN 978-1-85233-525-0.