Subway rolls too sugary to legally be called bread, rules Irish Supreme Court

Subway rolls too sugary to legally be called bread

Field Notes, powered by KPMG, is a weekly news update on news nationally and globally from the agri-food sector.

Ian Proudfoot

Global Head of Agribusiness, Partner - Audit

KPMG in New Zealand


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[02 October, Food Navigator]

In Ireland, Subway’s bread has been ruled to be in the confectionery or fancy baked goods category due to its high sugar content, and subject to a higher rate of value-added tax. The Value-Added Tax Act lists staple foods exempt from VAT and specifies that “fat, sugar and bread improver…shall not exceed 2% of the weight of flour included in the dough”, though the sugar content in Subway’s bread was measured at 10%.

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