The bread that Subway uses for sandwiches contains so much sugar that they may not be described as bread in Ireland. The country's supreme court ruled that a franchise there selling the suspiciously sweet sandwiches cannot pay the lower taxes that apply to 'staple foods'.
However, the five-judge court ruled that the sandwiches must attract a rate of VAT due to its sugar content.
The law states that for bread to be considered a "staple product" and not attract VAT, it "shall not exceed 2% of the weight of flour included in the dough". Subway's bread has a 10% ratio. The court ruled "to exclude the bread used by the appellant in their sandwiches from being considered as bread under para. (xii) of the Second Schedule, as the sugar content in the bread exceeded the percentage allowed in the Schedule.