Place of origin
|Creator(s)||McVitie and Price|
|Sponge cake, orange-flavoured jam/jelly, chocolate|
|Cookbook:Jaffa Cakes Jaffa Cakes|
Jaffa Cakes are a biscuit-sized cake introduced by McVitie and Price in 1927 and named after Jaffa oranges. The most common form of Jaffa Cakes are circular, 2 1⁄2 inches (64 mm) in diameter and have three layers: a Genoise sponge base, a layer of orange flavoured jelly and a coating of chocolate. Jaffa Cakes are also available as bars or in small packs, and in larger and smaller sizes. The original Jaffa Cakes come in packs of 12, 24 or 36.
McVitie's did not trademark the name "Jaffa Cakes", and other biscuit manufacturers and supermarkets have made similar products under the same name.
McVitie's entire line of Jaffa Cakes are produced in the United Kingdom at the McVitie's factory in Manchester/Stockport. The Jaffa Cake production area covers an acre (4,000 m2) and includes a production line over a mile (1.6 km) long which sits on the Stockport side of the site's boundary with Manchester. Because of the nature of the product – having multiple components of cake, chocolate covering and jam – special hardware accelerators were devised to allow rapid computer inspection of 20 products per second, taking place under four symmetrically placed lights.
Categorisation as cake or biscuit for VAT
In the United Kingdom, value added tax is payable on chocolate-covered biscuits, but not on chocolate-covered cakes. 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. McVities insisted that the product was a cake, and according to rumour produced a giant Jaffa Cake in court to illustrate its point. After assessing the product on eleven criteria, including "texture", "attractiveness to children" and "consistency when stale", the court found in favour of McVities, meaning that VAT is not paid on Jaffa Cakes in the United Kingdom.
- "Labelling rules". Food Standards Agency. 2008-04-09.
- "Jaffa Cake's lemon squeezy bar". Thegrocer.co.uk. Retrieved 2010-08-25.
- "Jaffa Cakes, A Cake Or Buscuit?". ColdRicePudding. 2009-01-01. Retrieved 2010-06-22.
- Harry Wallop (6 May 2012). "Jaffa Cakes - definitely not biscuits - prepare to take on imitators". The Daily Telegraph. Retrieved 3 January 2013.
- "The factory where life is sweet". Manchester Evening News. 17 April 2012. Retrieved 2013-07-24.
- "Machine Vision for the Inspection of Natural Products – Google Books". Books.google.com. Retrieved 2012-11-02.
- "McVitie's Jaffa Cakes Lemon and Lime". Snackspot.org.uk. Retrieved 2010-06-22.
- "McVitie’s launches limited edition Strawberry-flavoured Jaffa Cakes". Talkingretail.com. 2009-04-27. Retrieved 2010-06-22.
- "Jaffa Cakeover". The Daily Record. 2005-12-12. Retrieved 2010-06-22.
- Lee, Natalie (2011). Revenue Law Principles and Practice. A&C Black. p. 1009. ISBN 9781847667663.
- "What you do – and don't – pay VAT on". Which? Magazine. 24 June 2010. Retrieved 27 September 2012.
- "United Kingdom VAT & Duties Tribunals Decisions – Torq Ltd v Revenue and Customs ". British and Irish Legal Information Institute. Retrieved 27 September 2012.
- "The borderline between cakes and biscuits". Retrieved 2013-04-28.