Sandwiches in Subway 'too sugary to meet legal definition of being bread'

The five-judge court ruled the bread in Subway’s heated sandwiches falls outside that statutory definition because it has a sugar content of 10pc of the weight of the flour included in the dough. Photo: PA

Tim Healy

The Supreme Court has found that the bread in Subway's heated sandwiches has too much sugar in it to meet the legal definition of being bread.

The court ruled that with a high sugar content, the sandwich could not be deemed a staple food which attracts a zero VAT rate. It rejected arguments by a Subway franchisee that it was not liable for VAT on some of its takeaway products, including teas, coffees and heated filled sandwiches.