M&S’ new strawberry and cream sandwich — inspired by the viral Japanese sando — has captured consumer attention on social media and is now under scrutiny from VAT professionals.
The sandwich, which is on sale in stores for £2.80 and available in the retailer’s meal deal range, comprises of sweetened bread and strawberries-and-cream filling.
While traditional sandwiches are zero-rated for VAT, the sweetened ingredients have prompted debate on whether the item should be classified as confectionery, subject to the standard 20% VAT rate.
Simon Knivett, VAT manager at HW Fisher, explains that the sandwich’s characteristics could place it within a 1980s legislative amendment aimed at “sweetened prepared foods eaten with the fingers,” potentially triggering VAT liability.
This uncertainty follows previous VAT rulings such as the Jaffa Cake case and ongoing legal challenges over “mega marshmallows,” which question how sweet, hand-held foods are classified.
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Adam Craggs, partner at RPC, noted, “The M&S jam sandwich may soon join this curious canon of VAT case law,” highlighting the complexity and inconsistency in applying VAT rules to food products.
M&S has not publicly confirmed whether it is charging 20% VAT on the sandwich. However, the product’s rising popularity and professional debate could lead to further HMRC review.
The debate has also spilled onto social media, with some users commenting on the possibility of HMRC taking legal action. One tweet read “HMRC are taking M&S to court over the strawberry sandwich absolute parasites.”
HMRC are taking M&S to court over the strawberry sandwich absolute parasites
— (@isoquince) June 28, 2025
In response, one user said: ‘Can you imagine using tax payers money to argue if a sandwich is a sandwich!’
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