Dough! Subway loses bread Vat battle

Taxman finds white bread used in sandwiches contained 8.9% sugar

When is a piece of bread not a piece of bread? When it is a “sweet dough bread” with an “exceptionally high” sugar content served in Subway fast food outlets, according to the High Court.

In a recent ruling, Justice David Keane upheld a decision of the Revenue Commissioners to disqualify the bread served in Subway from a Vat exemption.

Under the Taxes Consolidation Act 1997, a zero rate of Vat applies to ...