A Marks & Spencer’s (M&S) strawberries and cream sandwich has landed the retailer in a sticky situation as experts debate whether the sweet treat should be zero-rated like a traditional sandwich or subject to 20% VAT.

Priced at £2.80 and featured in the retailer’s meal deal offer, the limited-edition item features soft, sweetened bread filled with a whipped cream and strawberry mixture, inspired by the Japanese “sando”.

While it’s been popular on social media for its playful twist on a British summertime classic, the sandwich is also drawing the attention of VAT specialists over whether it qualifies for the same tax treatment as savoury lunchtime options.

Under current UK VAT legislation, most sandwiches are zero-rated. However, sweetened or confectionery-like items can be liable for the standard 20% VAT.

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VAT manager at HW Fisher VAT manager Simon Knivett said the sandwich’s composition might fall within a 1980s legislative amendment covering “sweetened prepared foods eaten with the fingers,” a clause historically used to define confectionery items.

This would see the high street retailer’s new sandwich join other food items that have triggered HMRC scrutiny over VAT categorisation, such as the historic debates over Jaffa Cakes, marshmallows and pasties.

Adam Craggs, partner at law firm RPC, added: “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 yet to confirm whether the sandwich includes VAT in its price. However, if it does, it could increase the product’s effective cost and reduce profit margins if included in fixed-price meal deals.

Meanwhile, the debate has also made its way onto social media with one user saying: “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

Another added: “Can you imagine using taxpayers’ money to argue if a sandwich is a sandwich!”

M&S and HMRC have been contacted for comment.