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. Jaffa Cake's lemon squeezy bar". Thegrocer.co.uk. Archived from the original on 29 September 2011 . Retrieved 25 August 2010. 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]). [24] The sponge part of a Jaffa cake is a substantial part of the product in terms of bulk and texture when eaten. United Kingdom VAT & Duties Tribunals Decisions – Torq Ltd v Revenue and Customs [2005]". British and Irish Legal Information Institute . Retrieved 27 September 2012.

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 Manufacture 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. 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.

Morrisons Jaffa Cakes

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. 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

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%. Jaffa Cakes reignites an ancient dispute in return to TV". www.campaignlive.co.uk . Retrieved 24 March 2021. McVitie's launches limited edition Strawberry-flavoured Jaffa Cakes". Talkingretail.com. 27 April 2009 . Retrieved 22 June 2010.Pladis to push McVitie's Jaffa Cakes with 'Be What You Want To Be' ad campaign". BetterRetailing. 26 February 2021 . Retrieved 24 March 2021.

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] Pladis launches new Jaffa Cakes raspberry flavour". .foodbev.com. 21 October 2023 . Retrieved 18 August 2023.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.