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<p>I am aware of the recent judgement by the Supreme Court in Ireland in the case
between the Revenue Commissioners and Bookfinders in respect of Subway in Ireland.
I agree it is an interesting case, not about the general definition of bread or cake,
but about specific VAT rates payable for different goods and services, in respect
of exemptions to higher tax rates that rely on specific definitions of food. One of
these is to define bread, for taxation purposes, as containing no more than 2% of
any of a number of substances, including sugar. The court held that this was designated
in order to avoid the exemption falling to the supply of food not considered a ‘staple’
for which the exemption was designed, but to ‘indulgences’, which for example might
include cakes and pastries.</p><p> </p><p>The Bread and Flour Regulations 1998 (BFR)
define bread as a food of any size, shape or form which is usually known as bread
and consists of a dough made from flour and water, with or without other ingredients,
which has been fermented by yeast or otherwise leavened and subsequently baked or
partially baked. This definition is intended for consumers rather than for tax purposes.</p><p>
</p><p>The BFR are in place primarily as a public health measure to support population
intakes of four nutrients. They require therefore that flour sold in the UK (with
a few exemptions) must be fortified with calcium, iron, niacin and thiamine, the latter
three being simply restored after being lost in the milling process.</p><p> </p><p>Defra
has committed to reviewing the BFR, as they apply in England, after the Transition
Period. This will take into consideration regulatory concerns raised by industry and
any potential legislative changes that might arise from the joint UK Government and
Devolved Administrations consultation on the proposed additional requirement to fortify
flour with folic acid to help prevent neural tube defects in foetuses.</p><p> </p><p>“Tackling
obesity: empowering adults and children to live healthier lives”, published in July,
confirmed that we will introduce legislation to require large out-of-home sector businesses,
including restaurants, cafes and takeaways with 250 or more employees, to provide
calorie labels on the food they sell. We will also encourage smaller businesses to
provide calorie information voluntarily and will consider extending the requirement
to include them in the future.</p><p> </p><p>The Eatwell Guide, the UK’s healthy eating
model, and associated messaging is promoted through a range of channels including
the NHS.UK website, the GOV.UK website, and the Government’s national social marketing
campaigns Change4Life and One You.</p>
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