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Random VAT Facts
1. The interpretation of tax law on food has lead to some very high profile court cases including the famous 'pastygate' affair and also the Jaffa Cakes brand taking matters to a tribunal to argue that they should be classified as a 'chocolate covered cake' (0% VAT) as opposed to a 'chocolate covered buscuit' (20% VAT)

2. There are currently three rates of value added tax: standard (20%), reduced (5%) and zero (0%). Examples of VAT exempt items include: gambling, insurance and postage stamps.

3. VAT exemption fails include Lucozade, who failed in their quest to be classified as a 'functional food', Innocent trying to pull off their smoothies as a 'liquified fruit salad' and Pringles who insisted that their crisps were not actually made of potato...