If they were biscuits they'd be called Jaffa Biscuits, they're called Jaffa Cakes therefore they are cakes, I rest my case M'lud.
They're a cake as per the 1991 VAT tribunal. Biscuits and cakes are VAT free however chocolate covered biscuits are a luxury item and therefore VAT is applicable
I’ve actually watched them being made at United Biscuits. The tank of orange glop is pretty impressive.
I would put them in the supermarket aisle that nobody goes down You know the one with pots and pans And greaseproof paper