Where ever Akers keeps them they are biscuits it was McVities who went to court and proved it see VAT notice 701/14, October 1997 (http://www.hmce.gov.uk/forms/notices/701-14.htm): Cakes Cakes are also zero-rated, being specifically excluded from the definition of “confectionery” for VAT purposes. As well as the traditional sponges and fruit cakes, “cakes” include: meringues; slab gingerbread (gingerbread men are classed as biscuits); flapjacks - but not flapjack-type products containing cereals other than oats which are classed as confectionery; marshmallow teacakes consisting of a crumb, biscuit or cake base topped with a dome of marshmallow coated in either chocolate, sugar strands or coconut - but not “snowballs” without a crumb, biscuit or cake base which are classed as confectionery; “crunch cakes” consisting of corn flakes or other breakfast cereal products coated in chocolate or carob and pressed into flat cakes; caramel or “millionaire’s” shortcake consisting of a base of shortbread topped with a layer or caramel and (usually) chocolate or carob. (Shortbread itself is classed as biscuit, and is therefore standard-rated when partly or wholly chocolate-covered); lebkuchen; and jaffa cakes; and are zero-rated whether or not they are covered with chocolate.