拿出我博士的鑽研精神，媒體都是誇大搏眼球，要去讀VAT act 1972.重點在於隻要糖超過2%就不是bread.

糖含量百分之十之說是僅指bread,還是整個做好的夾著醬的三明治並不明了。我也沒功夫去讀case 原文。但根據生活經驗，隻是麵包的話含糖量10percent 太高了，應該是整個三明治。但不重要，關鍵是2percent benchmark 

https://blogs.loc.gov/law/2020/12/irish-supreme-court-rules-subway-serves-freshly-baked-cake/

 

The Bookfinders’ case failed as, in order to fall within the definition of bread in the Value Added Tax Act, ingredients such as sugar and fat may not be greater than 2% of the weight of the flour used in the dough. This requirement is contained in schedule 2 of the Value Added Tax Act 1972, as amended by section 60 of the Finance Act 1976, which defines bread for tax purposes as follows: “bread” means food for human consumption manufactured by baking dough composed exclusively of a mixture of cereal flour and any one or more of the ingredients mentioned in the following subclauses in quantities not exceeding the limitation, if any, specified for each ingredient—

(1) yeast or other leavening or aerating agent, salt, malt extract, milk, water, gluten,

(2) this subclause shall not exceed 2 per cent. of the weight of flour included in the dough,

(3) dried fruit, subject to the limitation that the weight thereof shall not exceed 10 per cent. of the weight of flour included in the dough,

other than food packaged for sale as a unit (not being a unit designated as containing only food specifically for babies) containing two or more slices, segments, sections or other similar pieces, having a crust over substantially the whole of their outside surfaces, being a crust formed in the course of baking or toasting[.]