Wednesday, September 13, 2006

jaffa cakes

Earlier this afternoon, while deeply embroiled in Legal Writing III syllabus revisions, I remembered a cookie I met once.

Except "cookie" is certainly the wrong word.

The non-cookie is a British Jaffa cake, a combination of sponge base, orange jelly, and dark chocolate. They're good, but not the greatest thing ever.

I miss them anyway.

As it turns out, Jaffa cakes are the subject of controversy, not only between those who love them and those who can't stand the sight of them, but over their appropriate classification. Being cookie-like, they'd typically be classified in England as "biscuits." The name and texture, however, suggest otherwise.

It sounds like a pointless controversy.

Until you learn that, while biscuits and cakes are both VAT-exempt, chocolate-coated (or luxury) biscuits are not. (VAT in England, for those who have not had the misfortune of paying it recently, is a whopping 17.5%.) If Jaffas are cakes, no tax. If Jaffas are biscuits, their chocolate coating invites taxation.

So, Jaffa: a biscuit or a cake. This is the type of thing lawsuits are made of.

Maybe I'll just go on calling it a cookie.

1 comment:

Anonymous said...

I found Jaffa cakes, clotted cream, Ribena, and digestive biscuits in the import aisle at my local grocery store. Of course the digestive biscuits come in small packs and you have to pay five dollars...but five dollars for a bit of nostalgia never hurt anyone right?