Products where VAT is payable
Wholly or partly chocolate coated biscuits
Gingerbread man decorated with chocolate (unless this amounts to no more than two chocolate eyes!)
Arctic Rolls (ice cream wrapped in sponge, this actually exists)
Nuts or fruits covered in chocolate or yogurt
Flavourings for milk shake
Roasted or salted nuts without shells
Now I'm not suggesting any of those should get any special exemption particularly the flavorings for milkshakes. However when comparing them to the list below, its hard to make sense of why some remain taxed while others stay exempt.
VAT-exempt foods (if you call them foods)
Chocolate chip biscuits
Tortilla or corn chips
Roasted or salted nuts supplied in shells e.g. monkey nuts, pistachios
So while the "fat tax" might seem well meaning its more likely to focus on boosting the treasury. It will no doubt become a "butter and steak" tax, forcing those on lower incomes to eat cheap processed food made with manmade unsaturated low tax fat/oil.
This is Denmark at the moment but its rumored that Ireland is looking at the possibility of introducing "fat tax", so it would be safe to assume that all other countries are at risk extra taxation on natural products that contain saturated fats.