The Irish Supreme Court ruled that, because the bread used by Subway had five times the amount of sugar, it couldn't claim tax free status as a staple, and thus its sandwiches were not 'food'.
The five-judge court ruled the bread falls outside that statutory definition because it has a sugar content of 10 per cent of the weight of the flour included in the dough.
The Act provides the weight of ingredients such as sugar, fat and bread improver shall not exceed 2 per cent of the weight of flour in the dough.
The clear intention of the detailed definition of “bread” in the Act was to distinguish between bread as a “staple” food, which should be zero per cent rated, and certain other baked goods made from dough, Mr Justice Donal O’Donnell said.
https://www.irishtimes.com/business/agr ... -1.4367663