Charges for loo roll, none for caviar: strange quirks of the UK’s VAT rules

From luxuries to essentials, the VAT rules are a minefield for customers, officials and companies. Composite: Reuters, Alamy Getty Images

Is a mini poppadom a crisp? Is a Jaffa Cake a biscuit? Is a flapjack confectionery? These are all questions tax officials in the UK have had to wrestle with in the 51 years since VAT was introduced.

The tax, which you pay when you buy goods and services, is charged at three rates: the standard 20%; 5% on child car seats, home energy and some other items; and 0%, which applies to most food, children’s clothes and tampons.