拿出我博士的钻研精神，媒体都是夸大搏眼球，要去读VAT act 1972.重点在于只要糖超过2%就不是bread.

糖含量百分之十之说是仅指bread,还是整个做好的夹着酱的三明治并不明了。我也没功夫去读case 原文。但根据生活经验，只是面包的话含糖量10percent 太高了，应该是整个三明治。但不重要，关键是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[.]