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Vat (Cereal Bars)

Volume 301: debated on Wednesday 19 November 1997

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To ask the Chancellor of the Exchequer why Fruesli bars manufactured by W. Jordans (Cereal) Ltd. and Multigrain bars manufactured by Kelloggs Ltd. are treated differently as regards their liability for value added tax; and if he will make a statement. [16493]

Cereal bars and similar products, other than cakes, are liable to VAT at the standard rate. Wherever a line is drawn between such items as cakes and confectionery, there are bound to be problems as to which side of the borderline a particular item falls.