§ Sir Nicholas LyellTo 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]
§ Dawn PrimaroloCereal 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.