Jaffa Cakes

British snack food

Jaffa Cakes

A Jaffa Cake cut in half

Alternative names| Jaffa
Type| Cake
Place of origin| United Kingdom
Created by| McVitie and Price
Main ingredients| Sponge, orange-flavoured jam, chocolate
Variations| Various limited edition flavours (lemon and lime, strawberry, black currant)

* Media: Jaffa Cakes

Jaffa Cakes are a cake introduced by McVitie and Price in the UK in 1927 and named after Jaffa oranges. In their most common form, Jaffa cakes are circular, 2+1⁄8 inches (54 mm) in diameter, and have three layers: a Genoise sponge base, a layer of orange-flavoured jam, and a coating of chocolate. Each cake is 46 calories. Jaffa Cakes are also available as bars or in small packs, and in larger and smaller sizes.[1] 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.[2]

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.[3] 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 Jaffa Cakes should be considered cakes and not biscuits for tax purposes.[4] In 2012 they were ranked the best selling cake or biscuit in the United Kingdom.[5]

## McVitie and Price's Jaffa Cakes

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### Manufacture

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McVitie's entire line of Jaffa Cakes are produced at the McVitie's factory in Stockport.[6] The Jaffa Cake production area covers an acre (44,000 sq ft; 4,000 m2) and includes a production line over a mile (1.6 km) long.[3] In the early 2000s, it pioneered the development of advanced machine vision technology for quality control.[7][8][9]

### Flavour variants

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Although Jaffa Cakes are usually orange flavour, limited edition flavours have been available, such as lemon-and-lime,[10] strawberry[11] and blackcurrant.[12] McVities launched limited-edition pineapple flavour Jaffa Cakes in early 2020.[13] In early 2021, McVitie's unveiled the new flavours cherry and passionfruit.[14] In mid 2023, McVitie's launched Raspberry flavour Jaffa Cakes.[15] In June 2024, McVitie's launched Cola Bottle flavour Jaffa Cakes.

### Legal status

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In the United Kingdom, value added tax (VAT) is payable on chocolate-covered biscuits, but not on cakes of any kind.[16][17] When VAT was introduced in 1973, Jaffa Cakes were treated as cakes for the purpose of VAT, but this classification was challenged by Inland Revenue in 1991 who argued that Jaffa Cakes should be taxed as chocolate-covered biscuits.[17]

A tribunal was held to decide how Jaffa Cakes should be legally classified for VAT. The presiding judge, Donald Potter, considered the "ordinary meaning" of the word cake, rejecting any consideration of the purpose of VAT legislation in determining what would count as a cake. The court also discounted expert evidence, as it went "beyond the capacity of an ordinary purchaser". Potter concluded that while there is no strict dividing line between cakes and biscuits in ordinary language, and while Jaffa Cakes had characteristics of both cakes and biscuits, they had "sufficient characteristics of cakes to qualify as cakes" and hence to be zero rated for VAT.[18] The ruling was based on the following criteria:[17]

* The product's name was regarded as a minor consideration.
* 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.
* The product's texture was regarded as being that of a sponge cake.
* The product hardens when stale, in the manner of a cake.
* A substantial part of a Jaffa Cake, in terms of bulk and texture, is sponge.
* In size, a Jaffa Cake is more like a biscuit than a cake.
* The product was generally displayed for sale alongside other biscuits, rather than with cakes.
* 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 sweet.

According to Christopher Mark Hutton, the decision prioritised the material properties of the Jaffa Cake (its ingredients and composition) over social factors such as its packaging and marketing.[18] Ross Charnock analysed the case as focusing on stereotypical features of cakes rather than comparison to prototypical examples.[19]

The tribunal has been viewed by tax experts as an example of the complexity and market distortions arising from multiple tax levels and the use of ambiguous categories.[20][21] It has been cited as an example of expensive litigation resulting from different tax rates for similar products.[22][23] It spawned further legal disputes, in particular Marks & Spencer argued that it should be refunded VAT it paid on its chocolate teacakes.[24] It has also been used as an example of arbitrary distinctions in tax law and the "absurd tests" that need to be used when there is not an underlying policy purpose or principle to different tax rates.[16]

The debate over classification has aroused interest from philosophers such as Tim Crane who view it as an example of how concepts relate to reality. Crane argues that the classification of Jaffa Cakes is more than a matter of definition, and relates to their essential features, which he agrees are cake-like.[25] By contrast, Cristian Constantinescu argues the question is indeterminate,[26] and Roy Sorensen cites the case as an example of vagueness forcing judges to answer unanswerable questions.[27] Tim Juvshik states that Jaffa Cakes are an "artifact kind" whose classification is a matter of stipulation and social convention.[28] Others argue that a binary dichotomy is problematic and Jaffa Cakes are neither cake nor biscuit, but something in-between.[25][29]

The Irish Revenue Commissioners 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[update]).[30]

### Advertising

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In 2021 McVities launched a £4.7 million advertising and social media campaign to promote the brand.[31][32][33]

## Other brands

[edit]

Apple and cinnamon Jaffa Cakes from Finnish company Fazer Jaffa Cakes by Aldi

"Pim's" redirects here. For the liqueur, see Pimm's.

* Mondelez brand Lefèvre-Utile (LU) produced Jaffa Cakes under the commercial name PiM's. The jam flavours include cherry, orange, pear, raspberry, lemon, chocolate mousse and hazelnuts, etc.[34]
* Delicje Szampańskie are the Polish equivalent and had been manufactured by E. Wedel since 1977.[35] As of 2020[update], Delicje brand belongs to Mondelēz International, Inc.[36]
* Jaffa Crvenka produces Jaffa Cakes in Serbia.
* 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 "Čoko Piškoty" or čokopiškoty (= chocolate sponge bisquits) in 5 flavour variants.[37] The names "PiM's" or "Jaffa Cakes" are not very familiar in Czechia and Slovakia, but are also sometimes used. Jaffa Cakes were also distributed by Mondelez under the Czech-Silesian chocolate brand Opavia or German brand Milka.
* In the United States, Aldi sells Jaffa Cakes under its Benton's brand.[38]

## References

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1. ^ "Jaffa Cake's lemon squeezy bar". Thegrocer.co.uk. Archived from the original on 29 September 2011. Retrieved 25 August 2010.
2. ^ "Jaffa Cakes packet size reduced in latest 'shrinkflation' move". The Guardian. Retrieved 29 May 2020.
3. ^ 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.
4. ^ "VAT Tribunal case LON/91/0160 (United Biscuits)". Archived from the original on 10 February 2019. Retrieved 9 February 2019.
5. ^ "Jaffa Cakes - definitely not biscuits - prepare to take on imitators". The Daily Telegraph. Archived from the original on 17 June 2018. Retrieved 28 December 2014.
6. ^ "The factory where life is sweet". Manchester Evening News. 17 April 2012. Retrieved 24 July 2013.
7. ^ 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.
8. ^ Davies, E. R. (2003). "Design of object location algorithms and their use for food and cereals inspection". In Machine Vision for the Inspection of Natural Products. Springer. pp. 393–420\. doi:10.1007/1-85233-853-9_15. ISBN 1-85233-525-4.393-420&rft.pub=Springer&rft.date=2003&rft_id=info:doi/10.1007/1-85233-853-9_15&rft.isbn=1-85233-525-4&rft.aulast=Davies&rft.aufirst=E.+R.&rft_id=https://link.springer.com/chapter/10.1007/1-85233-853-9_15&rfr_id=info:sid/en.wikipedia.org:Jaffa+Cakes" class="Z3988">
9. ^ Davies, E. R.; Patel, D.; Johnstone, A. I. C. (1995). "Crucial issues in the design of a real-time contaminant detection system for food products". Real-Time Imaging. 1 (6): 397–407.397-407&rft.date=1995&rft.aulast=Davies&rft.aufirst=E.+R.&rft.au=Patel,+D.&rft.au=Johnstone,+A.+I.+C.&rft_id=https://www.sciencedirect.com/science/article/abs/pii/S1077201485710418&rfr_id=info:sid/en.wikipedia.org:Jaffa+Cakes" class="Z3988">
10. ^ "McVitie's Jaffa Cakes Lemon and Lime". Snackspot.org.uk. Archived from the original on 26 July 2011. Retrieved 22 June 2010.
11. ^ "McVitie's launches limited edition Strawberry-flavoured Jaffa Cakes". Talkingretail.com. 27 April 2009. Retrieved 22 June 2010.
12. ^ "Jaffa Cakeover". The Daily Record. 12 December 2005. Retrieved 22 June 2010.
13. ^ Abernethy, Laura (27 January 2020). "McVitie's launches new pineapple flavour Jaffa Cakes". Metro. Retrieved 7 March 2020.
14. ^ Chabo, Elena (5 January 2021). "McVitie's has launched new Jaffa Cake flavours Passionfruit and Cherry". Good Housekeeping. Retrieved 27 January 2021.
15. ^ "Pladis launches new Jaffa Cakes raspberry flavour". .foodbev.com. 21 October 2023. Retrieved 18 August 2023.
16. ^ a b Percy, Anna (2019). "New Zealand's GST v Exclusions: A Case for the Exclusion of Basic Food and Menstrual Products from Goods and Services Tax in New Zealand". Auckland University Law Review. 25: 228–253.228-253&rft.date=2019&rft.aulast=Percy&rft.aufirst=Anna&rfr_id=info:sid/en.wikipedia.org:Jaffa+Cakes" class="Z3988">
17. ^ a b c "Excepted items: Confectionery: The bounds of confectionery, sweets, chocolates, chocolate biscuits, cakes and biscuits: The borderline between cakes and biscuits". hmrc.gov.uk. Archived from the original on 17 April 2013. Retrieved 28 April 2013.
18. ^ a b Hutton, Christopher Mark (2017). Word Meaning and Legal Interpretation: An Introductory Guide. Bloomsbury Publishing. pp. 70–73\. ISBN 978-1-137-01616-4.70-73&rft.pub=Bloomsbury+Publishing&rft.date=2017&rft.isbn=978-1-137-01616-4&rft.aulast=Hutton&rft.aufirst=Christopher+Mark&rft_id=https://www.google.co.uk/books/edition/Word_Meaning_and_Legal_Interpretation/MiBHEAAAQBAJ?hl=en&gbpv;=1&rfr_id=info:sid/en.wikipedia.org:Jaffa+Cakes" class="Z3988">
19. ^ Charnock, Ross (2013). "Hart as Contextualist? Theories of Interpretation in Language and the Law". In Freeman, Michael; Smith, Fiona (eds.). Law and Language: Current Legal Issues. Vol. 15\. Oxford University Press. ISBN 978-0-19-967366-7.
20. ^ James, Simon R. (2012). A Dictionary of Taxation. Edward Elgar Publishing. p. 55\. ISBN 978-1-78100-257-5.
21. ^ Lymer, Andy; Oats, Lynne; Hancock, Dora (2003). Taxation Policy and Practice (10th ed.). Accounting Education. Chapter 3, p. 6. ISBN 0-9545048-0-1.
22. ^ de la Feria, Rita; Walpole, Michael (2020). "The Impact of Public Perceptions on General Consumption Taxes". British Tax Review. 67 (5): 637–669.637-669&rft.date=2020&rft.aulast=de+la+Feria&rft.aufirst=Rita&rft.au=Walpole,+Michael&rft_id=https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3723750&rfr_id=info:sid/en.wikipedia.org:Jaffa+Cakes" class="Z3988">
23. ^ Zu, Yige (2017). "Reforming VAT Concessions: A Tax Expenditure Analysis". British Tax Review. 63 (4): 418–437.418-437&rft.date=2017&rft.aulast=Zu&rft.aufirst=Yige&rft_id=https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3074512&rfr_id=info:sid/en.wikipedia.org:Jaffa+Cakes" class="Z3988">
24. ^ de la Feria, Rita (2012). "EU VAT rate structure: towards unilateral convergence?". In Querol, Francis (ed.). La Réorientation Européenne de la TVA à la Suite du Renoncement au Régime Définitif. Presses de l'Université Toulouse Capitole. pp. 82–110\. ISBN 978-2-37928-039-9.82-110&rft.pub=Presses+de+l'Université+Toulouse+Capitole&rft.date=2012&rft.isbn=978-2-37928-039-9&rft.aulast=de+la+Feria&rft.aufirst=Rita&rfr_id=info:sid/en.wikipedia.org:Jaffa+Cakes" class="Z3988">
25. ^ a b "Cake or biscuit? Why Jaffa Cakes excite philosophers". BBC News. 20 February 2017. Retrieved 5 March 2025.
26. ^ Constantinescu, Cristian (2012). "Value Incomparability and Indeterminacy". Ethical Theory and Moral Practice. 15 (1): 57–70\. doi:10.1007/s10677-011-9269-8. ISSN 1386-2820.57-70&rft.date=2012&rft_id=info:doi/10.1007/s10677-011-9269-8&rft.issn=1386-2820&rft.aulast=Constantinescu&rft.aufirst=Cristian&rfr_id=info:sid/en.wikipedia.org:Jaffa+Cakes" class="Z3988">
27. ^ Sorensen, Roy (2016). "How Vagueness Makes Judges Lie". In Keil, Geert; Poscher, Ralf (eds.). Vagueness and Law: Philosophical and Legal Perspectives. Oxford University Press. pp. 297–317\. ISBN 978-0-19-878288-9.297-317&rft.pub=Oxford+University+Press&rft.date=2016&rft.isbn=978-0-19-878288-9&rft.aulast=Sorensen&rft.aufirst=Roy&rfr_id=info:sid/en.wikipedia.org:Jaffa+Cakes" class="Z3988">
28. ^ Juvshik, Tim (2025). "What Makes a Kind an Artifact Kind?". Synthese. 205 (2): 66. doi:10.1007/s11229-025-04914-x. ISSN 1573-0964.
29. ^ Abend, Gabriel (2023). Words and Distinctions for the Common Good: Practical Reason in the Logic of Social Science. Princeton University Press. pp. 22–23\. ISBN 978-0-691-24707-6.22-23&rft.pub=Princeton+University+Press&rft.date=2023&rft.isbn=978-0-691-24707-6&rft.aulast=Abend&rft.aufirst=Gabriel&rft_id=https://www.google.co.uk/books/edition/Words_and_Distinctions_for_the_Common_Go/KCeqEAAAQBAJ?hl=en&gbpv;=1&rfr_id=info:sid/en.wikipedia.org:Jaffa+Cakes" class="Z3988">
30. ^ "VAT Rates: Jaffa Cakes". Revenue Commissioners. Archived from the original on 7 January 2018. Retrieved 7 January 2018.
31. ^ "Jaffa Cakes reignites an ancient dispute in return to TV". www.campaignlive.co.uk. Retrieved 24 March 2021.
32. ^ "Pladis to push McVitie's Jaffa Cakes with 'Be What You Want To Be' ad campaign". BetterRetailing. 26 February 2021. Retrieved 24 March 2021.
33. ^ Briggs, Fiona. "Pladis unveils new TV creative for McVitie's Jaffa Cakes brand". Retail Times. Retrieved 24 March 2021.
34. ^ Green, Denzil (6 August 2010). "Pim's Biscuits". CooksInfo. Retrieved 27 August 2021.
35. ^ "Kultowe słodycze zniknęły z rynku" [Iconic sweets have disappeared from the market]. WP Finanse (in Polish). 27 October 2011. Retrieved 27 August 2021.
36. ^ Przybysz, Monika (10 September 2020). "Co wspólnego ma 10 mln pszczół z popularnymi ciastkami? Będziesz zaskoczony odpowiedzią" [What do 10 million bees have to do with the popular cookies? You will be surprised by the answer]. naTemat (in Polish). Retrieved 27 August 2021.
37. ^ Produkty, Figaro.cz
38. ^ "15 Delicious New Aldi Foods Spotted in Stores This January". Finance Buzz. 11 January 2025.

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