Jaffa Cakes are not biscuits, they are cakes as, for example, in the name Jaffa Cakes, which was proven in 1991 when HMCE took McVitie"s to court to prove that they were biscuits, which they weren"t. It is precisely because they are cakes, and not biscuits, that there is no VAT on Jaffa Cakes.