Jaffa Cakes

{{Short description|British snack food}} {{Use dmy dates|date=April 2020}} {{Use British English|date=May 2013}} {{Infobox food | name = Jaffa Cakes | image = {{multiple image|image1=Jaffa cake.png|image2=Jaffa cakes in lightbox 01 (cropped).png |direction=vertical|border=infobox}} | image_size = 300px | caption = A Jaffa Cake cut in half and two Jaffa Cakes stacked together | alternate_name = Jaffa | place_of_origin = [[United Kingdom]] | creator = [[McVitie's|McVitie and Price]] | type = [[Cake]] | main_ingredient = [[Sponge Cake|Sponge]], orange-flavoured jam, [[chocolate]] | variations = Various limited edition flavours (lemon and lime, strawberry, black currant) | calories = | other = }}

'''Jaffa Cakes''' are a cake introduced by [[McVitie's|McVitie and Price]] in the UK in 1927 and named after [[Jaffa orange]]s. In their most common form, Jaffa cakes are circular, {{convert|2+1/8|in|mm}} in diameter, and have three layers: a [[Genoise|Genoise sponge]] base, a layer of orange-flavoured jam, and a coating of [[chocolate]]. Each cake is 46 [[calorie]]s. Jaffa Cakes are also available as bars or in small packs, and in larger and smaller sizes.<ref>{{cite web |url=http://www.thegrocer.co.uk/articles.aspx?page=independentarticle&ID=208000 |title=Jaffa Cake's lemon squeezy bar|publisher=Thegrocer.co.uk|access-date=25 August 2010 |archive-url=https://web.archive.org/web/20110929151357/http://www.thegrocer.co.uk/articles.aspx?page=independentarticle&ID=208000|archive-date=29 September 2011|url-status=live}}</ref> 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.<ref>{{cite news|url=https://www.theguardian.com/business/2017/sep/26/jaffa-cakes-pack-size-cut-shrinkflation-mcvities-cadbury|title=Jaffa Cakes packet size reduced in latest 'shrinkflation' move|work=The Guardian|access-date=29 May 2020}}</ref>

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.<ref name="Wallop">{{cite news|url=https://www.telegraph.co.uk/finance/newsbysector/retailandconsumer/9249366/Jaffa-Cakes-definitely-not-biscuits-prepare-to-take-on-imitators.html|title=Jaffa Cakes - definitely not biscuits - prepare to take on imitators|last=Harry Wallop|date=6 May 2012|work=[[The Daily Telegraph]]|access-date=3 January 2013|archive-url=https://web.archive.org/web/20120825234017/http://www.telegraph.co.uk/finance/newsbysector/retailandconsumer/9249366/Jaffa-Cakes-definitely-not-biscuits-prepare-to-take-on-imitators.html|archive-date=25 August 2012|url-status=live}}</ref> 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.<ref>{{Cite web |url=https://www.gov.uk/hmrc-internal-manuals/vat-food/vfood6260 |title=VAT Tribunal case LON/91/0160 (United Biscuits) |access-date=9 February 2019 |archive-url=https://web.archive.org/web/20190210152604/https://www.gov.uk/hmrc-internal-manuals/vat-food/vfood6260 |archive-date=10 February 2019 |url-status=live}}</ref> In 2012 they were ranked the best selling cake or biscuit in the United Kingdom.<ref>{{cite web |url=https://www.telegraph.co.uk/finance/newsbysector/retailandconsumer/9249366/Jaffa-Cakes-definitely-not-biscuits-prepare-to-take-on-imitators.html |title=Jaffa Cakes - definitely not biscuits - prepare to take on imitators |archive-url=https://web.archive.org/web/20180617153125/https://www.telegraph.co.uk/finance/newsbysector/retailandconsumer/9249366/Jaffa-Cakes-definitely-not-biscuits-prepare-to-take-on-imitators.html |archive-date=17 June 2018 |work=The Daily Telegraph |access-date=28 December 2014}}</ref>

== History == Jaffa Cakes were first produced by the British biscuit company [[McVitie & Price]] in 1927.<ref name=":9">{{Cite book |last=Levene |first=Alysa |title=Cake: A Slice of History |date=2016 |publisher=Pegasus Books |isbn=978-1-60598-927-3 |pages=186-187}}</ref><ref name=":4">{{Cite web |last=Sandhu |first=Serina |date=2016-08-24 |title=Great British Bake Off: Why Jaffa Cakes are called Jaffa Cakes (and other interesting facts) |url=https://inews.co.uk/light-relief/offbeat/great-british-bake-off-jaffa-cakes-called-jaffa-cakes-interesting-facts-19249 |access-date=2025-05-15 |website=i |language=en-US}}</ref><ref>{{Cite book |last=Ayto |first=John |url=https://www.google.co.uk/books/edition/The_Diner_s_Dictionary/NoicAQAAQBAJ?hl=en&gbpv=1&dq=%22jaffa+cakes%22&pg=PA183&printsec=frontcover |title=The Diner's Dictionary: Word Origins of Food and Drink |date= |publisher=Oxford University Press |year=2012 |isbn=978-0-19-964024-9 |pages=183 |language=en}}</ref> McVitie & Price named them Jaffa Cakes after [[Jaffa orange|Jaffa oranges]], a popular variety of orange in Britain at the time.<ref name=":32">{{Cite web |last=Cashman |first=Ryan |date=2023-03-07 |title=What Are Jaffa Oranges And Are Jaffa Cakes Made With Them? |url=https://www.tastingtable.com/1220095/what-are-jaffa-oranges-and-are-jaffa-cakes-made-with-them/ |access-date=2025-04-27 |website=Tasting Table |language=en-US}}</ref><ref name=":4" /> However, the jam for Jaffa Cakes was made from apricot jam and tangerine oil.<ref name=":4" /><ref>{{Cite news |last=Clay |first=Xanthe |date=2022-09-25 |title=I taste-tested Jaffa Cakes to find the best value – the results might surprise you |url=https://www.telegraph.co.uk/food-and-drink/columnists/taste-tested-jaffa-cakes-find-best-value-results-might-surprise/ |access-date=2025-05-16 |work=The Telegraph |language=en-GB |issn=0307-1235}}</ref> According to the chef and food author J. P. McMahon, the reference to Jaffa oranges was chosen to evoke their sweet taste and Mediterranean origin.<ref>{{Cite web |last=McMahon |first=J. P. |date=2025-03-26 |title=Jaffa Cakes: An Oblique History |url=https://jpmcmahon.substack.com/p/jaffa-cakes-an-oblique-history |access-date=2025-05-16 |website=Investigations of Irish food}}</ref> The name was not trademarked and has since become a [[generic term]], allowing other manufacturers to create similar products under the same name.<ref name=":7">{{Cite web |last=Wallop |first=Harry |date=2012-05-06 |title=Jaffa Cakes - definitely not biscuits - prepare to take on imitators |url=https://www.telegraph.co.uk/finance/newsbysector/retailandconsumer/9249366/Jaffa-Cakes-definitely-not-biscuits-prepare-to-take-on-imitators.html |access-date=2025-05-15 |website=The Telegraph |language=en}}</ref>

With the [[Rationalization (economics)|rationalisation]] of McVitie & Price's production throughout [[World War II]], its range of biscuits fell from 370 to just 10 by 1945,<ref name=":5">{{Cite book |last=Adam |first=James S. |title=A Fell Fine Baker: The Story of United Biscuits |date=1974 |publisher=Hutchinson Benham |isbn=978-0-09-126440-6 |location= |pages=26-27}}</ref> and Jaffa Cakes stopped being produced.<ref>{{Cite web |last=Arthur |first=Andy |date=2023-07-24 |title=The thread about Robert McVitie and Alexander Grant; Edinburgh bakers who gave us the most enduringly popular biscuits |url=https://threadinburgh.scot/2023/07/24/the-thread-about-robert-mcvitie-and-alexander-grant-the-edinburgh-bakers-who-would-gave-us-some-of-the-most-enduringly-popular-biscuits/ |access-date=2026-01-28 |website=Threadinburgh |language=en-GB}}</ref>{{Better source needed|reason=The current source is insufficiently reliable ([[WP:NOTRS]]).|date=January 2026}} During this time, McVitie & Price collaborated closely with rival biscuit makers MacFarlane Lang, and the two companies merged in 1948 to form [[United Biscuits]]. During the 1950s, Jaffa Cakes were reintroduced and began to be [[mass produced]], with more than 10,000 tins produced daily.<ref name=":5" />

Starting in 1967, McVitie's increased the prominence of its name on Jaffa Cakes branding to create a master brand to boost sales of its less popular biscuits. At the time, McVitie's Jaffa Cakes was one of the top six brands of biscuits in the UK.<ref>{{Cite news |last=Eglin |first=Roger |date=1967-03-12 |title=Biscuits into battle |url=https://www.newspapers.com/article/the-observer-biscuits-into-battle/172696313/ |access-date=2025-06-03 |work=The Observer |pages=7}}</ref> In the 1970s, the company introduced a cartoon character called McV to advertise Jaffa Cakes to children.<ref name=":02">{{Cite news |last=Giordan |first=Marion |date=1978-12-31 |title=Let them eat jam: you pay |url=https://www.newspapers.com/article/the-observer-let-them-eat-jam-you-pay/172491664/ |access-date=2025-11-02 |work=The Observer |pages=27}}</ref> It was featured in TV advertisements with other cartoon characters including [[Munchkin|munchkins]]<ref>{{Cite web |title=McVitie's Jaffa Cakes Commercial: Munchkins |url=http://www.hatads.org.uk/catalogue/record/a24ec471-e460-4fe7-b06f-28c532febfac |access-date=2025-11-02 |website=History of Advertising Trust |language=en}}</ref> and in special promotions like tie-in T-shirts.<ref name=":02" /> Other adverts at the time included one featuring [[Victor Spinetti]] as a Mexican bandit and Jaffa Cakes thief.<ref>{{Cite web |last=Meic |first=Stephens |date=2012-06-19 |title=Victor Spinetti: Actor best known for his comic turns in 'Help!' and 'A Hard Day's Night' |url=https://www.independent.co.uk/news/obituaries/victor-spinetti-actor-best-known-for-his-comic-turns-in-help-and-a-hard-day-s-night-7866418.html |access-date=2025-11-02 |website=The Independent |language=en}}</ref><ref>{{Cite news |last=Coveney |first=Michael |date=2012-06-19 |title=Victor Spinetti obituary |url=https://www.theguardian.com/film/2012/jun/19/victor-spinetti |access-date=2025-11-02 |work=The Guardian |language=en-GB |issn=0261-3077}}</ref>

{{Multiple image | direction = vertical | image1 = Jaffa Cakes logo (1991).png | alt1 = | caption1 = McVitie's Jaffa Cakes logo as it appeared in 1991 during the United Biscuits v Burton's Biscuits case; it is a generic typeface logo | image2 = Jaffa Cakes orange peel logo.jpg | caption2 = McVitie's Jaffa Cakes logo after a redesign in 1994; it is more distinctive, featuring an orange peel theme, and allowed McVitie's to trademark their logo }}

[[Burton's Biscuits]] began selling a competing brand of Jaffa cakes in the early 1960s.<ref name=":8" /> In 1991, after the release of lemon and lime flavour Jaffa Cakes by Burton's, United Biscuits sued Burton's for "[[passing off]]" its Jaffa Cakes as McVitie's due to their similar packaging.<ref name=":8">{{Cite news|title=Judge hears case of the Jaffa Cakes|url=https://www.newspapers.com/article/the-daily-telegraph-judge-hears-case-of/172503502/|work=The Daily Telegraph|date=1991-07-19|access-date=2026-02-01|pages=5}}</ref> The judge dismissed survey evidence presented by McVitie's and they lost the case.<ref>{{Cite journal|title=False Marketing: Recent Developments In Passing‐Off|url=|journal=Managerial Law|date=1994|issn=0309-0558|pages=1–40|volume=36|issue=3/4|doi=10.1108/eb022458|first=Howard|last=Johnson}}</ref><ref name=":03">{{Cite journal|title=Lookalikes and customer confusion in the grocery sector: an exploratory survey|journal=The International Review of Retail, Distribution and Consumer Research|date=1996|issn=0959-3969|pages=329–350|volume=6|issue=4|doi=10.1080/09593969600000038|language=en|first=Mohammed|last=Rafiq|first2=Richard|last2=Collins}}</ref> According to the ruling, the only distinctive element of their Jaffa Cakes packaging was the McVitie's logo, which Burton's had not copied.<ref name=":03" /> In 1994, a new orange peel themed Jaffa Cakes logo was designed for McVitie's by [[Design Bridge and Partners|Design Bridge]].<ref>{{Cite web|title=BRANDING: Jaffa Cakes revamps to focus on 'emotional tie'|url=https://www.campaignlive.co.uk/article/branding-jaffa-cakes-revamps-focus-emotional-tie/204100?utm_source=website&utm_medium=social|website=Campaign|access-date=2026-02-01|language=en|date=2004-03-04|last=Rogers|first=Emily}}</ref> The design was more distinctive compared to the previous generic typeface and allowed McVitie's to [[trademark]] the logo.<ref>{{Cite journal|title=Brand Protectability|journal=Journal of Brand Management|date=1997|issn=1350-231X|pages=327–330|volume=4|issue=5|doi=10.1057/bm.1997.13|first=Helen|last=Owen}}</ref>

Later in 1991, [[Inland Revenue]] challenged Jaffa cakes' legal status as a [[VAT]]-free cake, arguing that they were marketed as chocolate-covered biscuits and should therefore be subject to VAT.<ref name=":1" /> McVitie's defended Jaffa cakes' legal status as a cake [[Jaffa Cakes#Classification and taxation|in a VAT tribunal]] and—despite their recent legal dispute—Burton's sent their own experts to assist with the case.<ref>{{Cite news|title=Cake firms take the biscuit in taxing tribunal|url=https://www.newspapers.com/article/south-wales-argus-cake-firms-take-the-bi/172503843/|work=South Wales Argus|date=1991-09-03|access-date=2026-02-02|pages=5|last=Jacobs|first=Kurt}}</ref><ref>{{Cite news|title=Rivals join forces to take the cake|url=https://www.newspapers.com/article/campaign-merthyrcynon-valley-ed-riva/173204625/|work=Campaign|date=1991-09-05|access-date=2026-02-02|pages=1}}</ref> The tribunal ruled that Jaffa cakes were legally cakes.<ref name=":1" /><ref name=":2" /> During the case, McVitie's produced a 12-inch Jaffa Cake to show that a Jaffa Cake's size is irrelevant to its status as cake,<ref>{{Cite news|title=Is VAT suffering a mid-life crisis at 40?|url=https://www.bbc.co.uk/news/business-21961566|work=BBC News|date=2013-03-27|access-date=2026-02-02|language=en-GB|last=Corder|first=Colin}}</ref><ref>{{Cite news|title=Jaffa denies slice to taxman|url=https://www.newspapers.com/article/the-daily-telegraph-jaffa-denies-slice-t/173202471/|work=The Daily Telegraph|date=1991-08-29|access-date=2026-02-02|pages=3|last=Shaw|first=Terence}}</ref><ref>{{Cite news|title='Jaffas are cakes' verdict takes the biscuit for VAT men|url=https://www.newspapers.com/article/the-independent-jaffas-are-cakes-verdi/173204274/|work=The Independent|date=1991-08-29|access-date=2026-02-02|pages=1|last=Lister|first=David}}</ref> and famously argued that cakes harden as they go stale while biscuits go soft.<ref name=":9" /><ref name=":10">{{Cite book|title=Cake: A Global History|url=https://www.google.co.uk/books/edition/Cake/qclZyk87j_EC?hl=en&gbpv=1&pg=PA9&printsec=frontcover|publisher=Reaktion Books|date=2010-05-15|isbn=978-1-86189-730-5|language=en|first=Nicola|last=Humble|pages=9}}</ref> The judge also listed multiple other considerations.<ref name=":1" /> The case was widely covered, and mocked, in the national newspapers.<ref>{{Cite news|title=The VAT wars: Hampstead vs Medomsley Road, Consett|url=https://www.newspapers.com/article/the-guardian-the-vat-wars-hampstead-vs/173209045/|work=The Guardian|date=1993-02-27|access-date=2026-02-02|pages=36|last=Laurance|first=Ben}}</ref>

== McVitie's Jaffa Cakes == [[File:Something New in Biscuits.jpg|thumb|A 1928 newspaper advertisement for McVitie & Price, featuring the newly introduced Jaffa Cakes]]

===Manufacture=== McVitie's entire line of Jaffa Cakes are produced at the McVitie's factory in [[Stockport]].<ref>{{cite news |title=The factory where life is sweet |url=http://www.manchestereveningnews.co.uk/whats-on/find-things-to-do/the-factory-where-life-is-sweet-686835 |newspaper=Manchester Evening News |date=17 April 2012 |access-date=24 July 2013}}</ref> The Jaffa Cake production area covers an acre ({{convert|1|acre|sqft m2|disp=output only}}) and includes a production line over a mile ({{convert|1|mile|km|disp=output only}}) long.<ref name="Wallop"/> In the early 2000s, it pioneered the development of advanced [[machine vision]] technology for [[Inspection#Manufacturing|quality control]].<ref>{{cite book |first1=Mark |last1=Graves |first2=Bruce |last2=Batchelor |title=Machine Vision for the Inspection of Natural Products |url={{GBurl|PXwz4MDCkYsC|403}} |year=2003 |publisher=Springer Science & Business Media |isbn=978-1-85233-525-0 |page=403}}</ref><ref>{{cite book |last=Davies |first=E. R. |date=2003 |chapter=Design of object location algorithms and their use for food and cereals inspection |title=In Machine Vision for the Inspection of Natural Products |pages=393–420 |publisher=Springer |chapter-url=https://link.springer.com/chapter/10.1007/1-85233-853-9_15 |doi=10.1007/1-85233-853-9_15|isbn=1-85233-525-4 }}</ref><ref>{{cite journal |last1=Davies |first1=E. R. |last2=Patel |first2=D. |last3=Johnstone |first3=A. I. C. |date=1995 |title=Crucial issues in the design of a real-time contaminant detection system for food products |journal=Real-Time Imaging |volume=1 |issue=6 |pages=397–407 |url=https://www.sciencedirect.com/science/article/abs/pii/S1077201485710418}}</ref>

===Flavour variants=== Although Jaffa Cakes are usually orange flavour, limited edition flavours have been available, such as lemon-and-lime,<ref>{{cite web |url=http://snackspot.org.uk/thread.php?story=0601201428sbc |title=McVitie's Jaffa Cakes Lemon and Lime |publisher=Snackspot.org.uk |access-date=22 June 2010 |archive-url=https://web.archive.org/web/20110726150614/http://snackspot.org.uk/thread.php?story=0601201428sbc |archive-date=26 July 2011 |url-status=dead}}</ref> strawberry<ref>{{cite web|url=http://www.talkingretail.com/products/product-news/12532-mcvities-launches-limited-edition-strawberry-flavoured-jaffa-cakes.html |title=McVitie's launches limited edition Strawberry-flavoured Jaffa Cakes |publisher=Talkingretail.com |date=27 April 2009 |access-date=22 June 2010}}</ref> and [[blackcurrant]].<ref>{{cite news|url=http://www.dailyrecord.co.uk/news/2005/12/12/jaffa-cakeover-86908-16474227/ |title=Jaffa Cakeover |work=The Daily Record |date=12 December 2005 |access-date=22 June 2010}}</ref> McVities launched limited-edition pineapple flavour Jaffa Cakes in early 2020.<ref>{{cite news|url=https://metro.co.uk/2020/01/27/mcvities-launches-new-pineapple-flavour-jaffa-cakes-12132214/|title=McVitie's launches new pineapple flavour Jaffa Cakes |last=Abernethy|first=Laura|date=27 January 2020|work=[[Metro (British newspaper)|Metro]]|access-date=7 March 2020}}</ref> In early 2021, McVitie's unveiled the new flavours cherry and passionfruit.<ref>{{Cite news |last=Chabo |first=Elena |date=5 January 2021 |title=McVitie's has launched new Jaffa Cake flavours Passionfruit and Cherry |work=Good Housekeeping |url=https://www.goodhousekeeping.com/uk/food/a35126849/mcvities-jaffa-cake-passionfruit-cherry/ |access-date=2021-01-27}}</ref> In mid 2023, McVitie's launched Raspberry flavour Jaffa Cakes.<ref>{{cite news|url=https://www.foodbev.com/news/pladis-launches-new-jaffa-cakes-raspberry-flavour/|title=Pladis launches new Jaffa Cakes raspberry flavour|date=21 October 2023|work=.foodbev.com|access-date=18 August 2023}}</ref> In June 2024, McVitie's launched Cola Bottle flavour Jaffa Cakes. In January 2026 McVitie's launched Hot Honey and Yuzu Lemon Flavour Variants.

=== Advertising === In 2021 McVitie & Price launched a £4.7 million advertising and social media campaign to promote the brand.<ref name="reignites">{{Cite web |title=Jaffa Cakes reignites an ancient dispute in return to TV |url=https://www.campaignlive.co.uk/article/jaffa-cakes-reignites-ancient-dispute-return-tv/1708432 |access-date=2021-03-24 |website=www.campaignlive.co.uk}}</ref><ref>{{Cite web |date=2021-02-26 |title=Pladis to push McVitie's Jaffa Cakes with 'Be What You Want To Be' ad campaign |url=https://www.betterretailing.com/uncategorised/pladis-to-push-mcvities-jaffa-cakes-with-be-what-you-want-to-be-ad-campaign/ |access-date=2021-03-24 |website=BetterRetailing |language=en-US}}</ref><ref>{{Cite web |last=Briggs |first=Fiona |title=Pladis unveils new TV creative for McVitie's Jaffa Cakes brand |url=https://www.retailtimes.co.uk/pladis-unveils-new-tv-creative-for-mcvities-jaffa-cakes-brand/ |access-date=2021-03-24 |website=Retail Times |language=en |archive-date=27 February 2021 |archive-url=https://web.archive.org/web/20210227132822/https://www.retailtimes.co.uk/pladis-unveils-new-tv-creative-for-mcvities-jaffa-cakes-brand/ |url-status=dead }}</ref> Its recent advertising stresses the product's identity as a cake. For instance, a 2024 billboard says "Stand here if you think it's a cake" on one side and "Stand here if you're an idiot" on the other side.<ref>{{cite news |last1=May |first1=Tom |title=New McVitie's ad settles the 'cake or biscuit' debate once-and-for-all |url=https://www.creativeboom.com/news/mcvities-ad-settles-the-cake-vs-biscuit-debate-once-and-for-all/ |access-date=25 July 2025 |agency=Creative Boom |date=18 July 2024}}</ref>

== Classification and taxation == In the United Kingdom, [[value added tax]] (VAT) is payable on chocolate-covered biscuits, but not on cakes of any kind.<ref name=":0">{{Cite journal |last=Percy |first=Anna |date=2019 |title=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 |journal=[[Auckland University Law Review]] |volume=25 |pages=228-253}}</ref><ref name=":1">{{cite web |title=Excepted items: Confectionery: The bounds of confectionery, sweets, chocolates, chocolate biscuits, cakes and biscuits: The borderline between cakes and biscuits|url=http://www.hmrc.gov.uk/manuals/vfoodmanual/vfood6260.htm|url-status=live|archive-url=https://web.archive.org/web/20130417092751/http://www.hmrc.gov.uk/manuals/vfoodmanual/vfood6260.htm|archive-date=17 April 2013|access-date=28 April 2013|work=|publisher=HMRC|date=24 July 2024}}</ref> When VAT was introduced in 1973, Jaffa Cakes were treated as cakes for the purpose of VAT, but this classification was challenged by [[HM Customs and Excise]] in 1991 who argued that Jaffa Cakes should be taxed as chocolate-covered biscuits.<ref name=":1" />

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.<ref name=":2">{{Cite book |last=Hutton |first=Christopher Mark |url=https://www.google.co.uk/books/edition/Word_Meaning_and_Legal_Interpretation/MiBHEAAAQBAJ?hl=en&gbpv=1 |title=Word Meaning and Legal Interpretation: An Introductory Guide |date= |publisher=[[Bloomsbury Publishing]] |year=2017 |isbn=978-1-137-01616-4 |pages=70-73 |language=en}}</ref> The ruling was based on the following criteria:<ref name=":1" />

* 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.<ref name=":2" /> Ross Charnock analysed the case as focusing on stereotypical features of cakes rather than comparison to [[Prototype theory|prototypical examples]].<ref>{{Cite book |last=Charnock |first=Ross |title=Law and Language: Current Legal Issues |publisher=[[Oxford University Press]] |year=2013 |isbn=978-0-19-967366-7 |editor-last=Freeman |editor-first=Michael |volume=15 |chapter=Hart as Contextualist? Theories of Interpretation in Language and the Law |editor-last2=Smith |editor-first2=Fiona}}</ref>

The tribunal has been viewed by tax experts as an example of the complexity and [[Market distortion|market distortions]] arising from multiple tax levels and the use of ambiguous categories.<ref>{{Cite book |last=James|first=Simon R.|url=https://www.google.co.uk/books/edition/A_Dictionary_of_Taxation/KY1tr7bdwQsC|title=A Dictionary of Taxation|date=2012|publisher=[[Edward Elgar Publishing]]|isbn=978-1-78100-257-5|page=155|language=en}}</ref><ref>{{Cite book |last=Lymer |first=Andy |url=https://archive.org/details/taxationpolicypr0000andy_10ed/page/n65/mode/2up |title=Taxation Policy and Practice |last2=Oats |first2=Lynne |last3=Hancock |first3=Dora |date=2003 |publisher=Accounting Education |isbn=0-9545048-0-1 |edition=10th |at=Chapter 3, p. 6}}</ref> It has been cited as an example of expensive litigation resulting from different tax rates for similar products.<ref>{{Cite journal |last=de la Feria |first=Rita |last2=Walpole |first2=Michael |date=2020 |title=The Impact of Public Perceptions on General Consumption Taxes |url=https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3723750 |journal=British Tax Review |language=en |volume=67 |issue=5 |pages=637-669}}</ref><ref>{{Cite journal |last=Zu |first=Yige |date=2017 |title=Reforming VAT Concessions: A Tax Expenditure Analysis |url=https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3074512 |journal=British Tax Review |volume=63 |issue=4 |pages=418-437}}</ref> It spawned further legal disputes, in particular [[Marks & Spencer]] argued that it should be refunded VAT it paid on its [[chocolate teacakes]].<ref>{{Cite book |last=de la Feria |first=Rita |title=La Réorientation Européenne de la TVA à la Suite du Renoncement au Régime Définitif |publisher=Presses de l'Université Toulouse Capitole |year=2012 |isbn=978-2-37928-039-9 |editor-last=Querol |editor-first=Francis |pages=82-110 |chapter=EU VAT rate structure: towards unilateral convergence?}}</ref><ref name=":10" /> 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.<ref name=":0" />

The debate over classification has aroused interest from philosophers like [[Tim Crane]] who view it as an example of how [[Concept|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.<ref name=":3">{{Cite news |date=2017-02-20 |title=Cake or biscuit? Why Jaffa Cakes excite philosophers |url=https://www.bbc.co.uk/news/magazine-38985820 |access-date=2025-03-05 |work=BBC News |language=en-GB}}</ref> By contrast, Cristian Constantinescu argues the question is indeterminate,<ref>{{Cite journal |last=Constantinescu |first=Cristian |date=2012 |title=Value Incomparability and Indeterminacy |journal=[[Ethical Theory and Moral Practice]] |language=en |volume=15 |issue=1 |pages=57–70 |doi=10.1007/s10677-011-9269-8 |issn=1386-2820}}</ref> and Tim Juvshik states that their classification is a matter of stipulation and social convention.<ref>{{Cite journal |last=Juvshik |first=Tim |date=2025 |title=What Makes a Kind an Artifact Kind? |journal=[[Synthese]] |language=en |volume=205 |issue=2 |page=66 |doi=10.1007/s11229-025-04914-x |issn=1573-0964}}</ref> Roy Sorensen cites the case as an example of vagueness forcing judges to answer unanswerable questions.<ref>{{Cite book |last=Sorensen |first=Roy |title=Vagueness and Law: Philosophical and Legal Perspectives |publisher=[[Oxford University Press]] |year=2016 |isbn=978-0-19-878288-9 |editor-last=Keil |editor-first=Geert |pages=297–317 |chapter=How Vagueness Makes Judges Lie |editor-last2=Poscher |editor-first2=Ralf}}</ref> Others argue that a binary [[dichotomy]] is problematic and Jaffa Cakes are neither cake nor biscuit, but something in-between.<ref name=":3" /><ref>{{Cite book |last=Abend |first=Gabriel |url=https://www.google.co.uk/books/edition/Words_and_Distinctions_for_the_Common_Go/KCeqEAAAQBAJ?hl=en&gbpv=1 |title=Words and Distinctions for the Common Good: Practical Reason in the Logic of Social Science |date= |publisher=[[Princeton University Press]] |year=2023 |isbn=978-0-691-24707-6 |pages=22-23 |language=en}}</ref>

The Irish [[Revenue Commissioners]] also classify 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|lc=y}}).<ref>{{Cite web |url=https://www.revenue.ie/en/vat/vat-rates/search-vat-rates/J/jaffa-cakes-food-and-drink-for-human-consumption-.aspx |title=VAT Rates: Jaffa Cakes |website= Revenue Commissioners |access-date=7 January 2018 |archive-url=https://web.archive.org/web/20180107030601/https://www.revenue.ie/en/vat/vat-rates/search-vat-rates/J/jaffa-cakes-food-and-drink-for-human-consumption-.aspx |archive-date=7 January 2018}}</ref>

==Other brands==

=== United Kingdom === In the United Kingdom, McVitie's is the largest brand of Jaffa Cakes. According to a 2019 report by ''[[The Grocer]]'', almost one third of households in the UK buy McVitie's Jaffa Cakes each year.<ref>{{Cite web |title=Britain's biggest brands 2019: one to 100|url=https://www.thegrocer.co.uk/rankings/britains-biggest-brands-2019-one-to-100-/591819.article|access-date=2025-11-01|website=The Grocer|language=en|date=2019-03-29}}</ref> As of 2023, they produce 1.4 billion Jaffa Cakes each year.<ref>{{Cite web|title=BBC One - Inside the Factory, Series 7, Jaffa Cakes|url=https://www.bbc.co.uk/programmes/m001ks5t|website=BBC|access-date=2026-01-31|language=en-GB}}</ref> However, McVitie's faces competition from other brand names and supermarket [[own brand]] products.<ref name=":7" /> [[Burton's Biscuits]] began selling a competing brand of Jaffa cakes in the early 1960s.<ref name=":6">{{Cite news |date=1991-07-19|title=Judge hears case of the Jaffa Cakes|url=https://www.newspapers.com/article/the-daily-telegraph-judge-hears-case-of/172503502/|access-date=2025-06-03|work=The Daily Telegraph|pages=5}}</ref>

Burton's has produced Jaffa cakes under a variety of brands since the 1990s. Under license from Coca-Cola Schweppes, they began producing a [[Kia-Ora]] branded version of Jaffa cakes in 1996 in an attempt to win market share from McVitie's, which then held over half of the Jaffa cake market according to [[Nielsen Media Research|Nielsen]].<ref name=":6" /> In 2005, Burton's again started producing a licensed version of Jaffa cakes, this time using [[Cadbury]] Jaffa Cakes branding.<ref>{{Cite web |last=Chomka|first=Stefan|date=2005-08-06|title=Burton’s set to steal a share|url=https://www.thegrocer.co.uk/news/burtons-set-to-steal-a-share/103775.article|url-access=subscription|access-date=2025-06-04|website=The Grocer|language=en}}</ref> With a revamp of their [[J. Lyons and Co.|Lyons]] brand in 2012, Burton's began selling Lyons Jaffa Cakes.<ref>{{Cite web |last=|date=2012-08-06|title=Major relaunch consolidates Lyons’ Biscuits range|url=https://grocerytrader.co.uk/major-relaunch-consolidates-lyons-biscuits-range/|access-date=2025-06-04|language=en-US|website=Grocery Trader}}</ref>

[[Bahlsen]] released a "Messino" brand of oblong-shaped Jaffa Cakes in 2009; they were branded as a more luxury, upmarket version of Jaffa Cakes.<ref>{{Cite web|title=Oblong Jaffa Cakes mount challenge to round snacks|url=https://www.telegraph.co.uk/foodanddrink/foodanddrinknews/6166963/Oblong-Jaffa-Cakes-mount-challenge-to-round-snacks.html|website=The Telegraph|date=2009-09-09|access-date=2026-01-29|language=en}}</ref><ref>{{Cite web|title=Bahlsen launches Jaffa Cakes war|url=https://www.talkingretail.com/products-news/crisps-snacks/bahlsen-launches-jaffa-cakes-war-05-07-2010/|website=Talking Retail|date=2010-07-05|access-date=2026-01-29|language=en|first=|last=}}</ref> They were rebranded "Luxury Jaffa Cakes" in 2019.<ref>{{Cite web|title=Bahlsen Messino rebranded as Luxury Jaffa Cakes|url=https://www.conveniencestore.co.uk/products/bahlsen-messino-rebranded-as-luxury-jaffa-cakes/594338.article|website=Convenience Store|access-date=2026-01-29|language=en|date=2019-06-12}}</ref><ref>{{Cite web|title=Bahlsen First Class and Messino rebrand as "Praline Squares" and "Luxury Jaffa Cakes"|url=https://grocerytrader.co.uk/bahlsen-first-class-and-messino-rebrand-as-praline-squares-and-luxury-jaffa-cakes/|date=2019-06-12|access-date=2026-01-29|language=en-US|last=|website=Grocery Trader}}</ref>

=== Europe === {{redirect|Pim's|the liqueur|Pimm's}}In 1969, the [[Finland|Finnish]] company [[Fazer]] launched its own brand of Jaffa biscuits. They were sold to [[Danone]] as a part of a sub-brand of [[LU (biscuits)|LU]] in the 1990s and then to [[Mondelez]] before being re-acquired by Fazer in 2016.<ref>{{Cite web |last=Nieburg|first=Oliver|date=2016-04-28|title=Mondelēz sells Domino, Fanipala and Jaffa biscuit brands to Fazer|url=https://www.confectionerynews.com/Article/2016/04/29/Mondelez-sells-Domino-Fanipala-and-Jaffa-biscuit-brands-to-Fazer/|access-date=2025-06-03|website=Confectionery News|language=en}}</ref> As of 2023, Mondelez continues to produce LU branded '''PiM's''' cakes in the [[Benelux]] region.<ref>{{Cite web|title=Mondelēz earmarks €30m to ramp up production of some of Belgian’s best loved biscuits|url=https://www.bakeryandsnacks.com/Article/2023/04/14/mondelez-earmarks-30m-to-ramp-up-production-of-some-of-belgian-s-best-loved-biscuits/|website=BakeryAndSnacks.com|date=2023-04-14|access-date=2026-01-30|language=en|first=Gill|last=Hyslop}}</ref> Mondelez has also produced these cakes under the names '''Čokopiškoty''' and [[Milka]] Choco Jaffa.<ref>{{Cite book|title=Mezinárodní marketing: Strategické trendy a příklady z praxe|url=https://www.google.co.uk/books/edition/Mezin%C3%A1rodn%C3%AD_marketing/C5SyCQAAQBAJ|publisher=Grada Publishing|date=2015|isbn=978-80-247-9633-8|language=cs|first=Hana|last=Machková|edition=4th|trans-title=International Marketing: Strategic trends and examples from practice|pages=114}}</ref> Another brand, Delicje, by the confectionary company [[E. Wedel]], began production in 1976 in [[Poland]].<ref>{{Cite web |last=Kępa|first=Marek|date=2018-11-20|title=The Bitter-Sweet Story Of Wedel, Poland’s Famous Chocolatier|url=https://culture.pl/en/article/the-bitter-sweet-story-of-wedel-polands-famous-chocolatier|access-date=2025-06-03|website=Culture.pl|language=en}}</ref><ref>{{Cite web|last=|first=|date=2011-10-27|title=Kultowe słodycze zniknęły z rynku|trans-title=Iconic sweets have disappeared from the market|url=https://finanse.wp.pl/kultowe-slodycze-zniknely-z-rynku-6114184334280321a|access-date=2021-08-27|website=WP Finanse|language=pl}}</ref><ref>{{Cite book|edition=|title=Socialistic Brands: A Unique Category of Vintage Brands|publisher=Nomos|date=2017|location=|isbn=978-3-8452-7881-0|series=|first=Mikołaj|last=Rogowski|pages=58-59|doi=10.5771/9783845278810-51|doi-access=free}}</ref> {{As of|2020}}, the Delicje brand belongs to Mondelez International.<ref>{{Cite web|last=Przybysz|first=Monika|date=2020-09-10|title=Co wspólnego ma 10 mln pszczół z popularnymi ciastkami? Będziesz zaskoczony odpowiedzią|trans-title=What do 10 million bees have to do with the popular cookies? You will be surprised by the answer|url=https://natemat.pl/319787,delicje-powstaja-z-polskiej-maki-co-to-jest-program-harmony|access-date=2021-08-27|website=naTemat|language=PL-pl}}</ref>

Under a licensing deal with McVitie's, [[Jaffa Crvenka]] was provided access to a United Biscuits factory in February 1975 to gain the technical knowledge to produce Jaffa cakes in a newly built factory in [[Yugoslavia]].<ref>{{Cite news |date=1975-02-21|title=Yugoslavs in deal to bake the biscuit|url=https://www.newspapers.com/article/staines-and-district-chronicle-yugoslavs/172722663/|access-date=2025-06-02|work=Staines and District Chronicle|pages=15}}</ref> Production began later in the year and the Jaffa cakes became available in 1976. The brand contines to sell Jaffa Cakes in [[Serbia]].<ref>{{Cite web |date=2013-10-23|title=MONDO: Kako se pravi Jaffa keks|url=https://mondo.rs/Info/Ekonomija/a626731/MONDO-Kako-se-pravi-Jaffa-keks.html|access-date=2025-06-02|website=Mondo.rs|language=sr}}</ref>

=== North America === In the United States, [[Aldi]] has sold Jaffa Cakes during its yearly "German Week" before 2025 and as a permanent item under its Benton's brand since then.<ref>{{Cite news|title = 13 Best New Aldi Items Of 2025|url = https://www.tastingtable.com/1983249/best-new-aldi-finds-2025/|newspaper = Tasting Table|date = 12 December 2025|quote=Jaffa Cakes made our list of things to buy at Aldi in spring 2025 for good reason...In 2025 they finally hit the permanent shelves under Aldi's brand: Benton's.}}</ref><ref>{{Cite web|title = Benton's Zingy Orange Jaffa Cakes, 10.58 oz|url = https://www.aldi.us/product/benton-s-zingy-orange-jaffa-cakes-10-58-oz-0000000000056240|quote=Benton's Jaffa Cakes deliver a delightful combination of flavors with a soft-baked cake base, a sweet orange center and a rich dark chocolate topping.}}</ref>

==See also== * [[List of cakes]]

==References== {{reflist}}

[[Category:Brand name snack foods]] [[Category:British cakes]] [[Category:British snack foods]] [[Category:Products introduced in 1927]] [[Category:United Biscuits brands]]