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HMRC internal manual

VAT Food

Excepted items: confectionery: treatment of particular products: cereal bars: cereal bars similar to other products

There are products that appear to be similar to cereal bars. These include traditional flapjacks (see also VFOOD6200), which may be zero-rated as cakes. More recently, there have been new products developed that have the appearance of cereal bars in terms of marketing, packaging and size, but have a soft, cake-like texture. These have also been zero-rated as cakes. An oft-quoted example is a Kellogg’s Nutri-Grain® bar. An application of the principles used by the Chairman in the Jaffa Cakes tribunal will be useful if similar products are encountered.