The VAT man says "April Fool!"

Spot the April Fool!

Only one of the VAT statements in the list below is untrue.

Which one?

If you think you know which one's a load of rubbish, post a comment below saying which one's not right - and, if you want to be really clever, tell us what's wrong with it. 

First person* to correctly identify the wrong answer and what's wrong with it, wins a bottle of bubbly!

OK, so here is your list.

Remember, only one of these is not 100% true!

• Millionaire's shortbread, shortbread covered in caramel and chocolate, is zero-rated for VAT, but if you took out the caramel and just had chocolate-covered shortbread, it would be standard-rated for VAT.
• "Freshly baked" food that just happens to be hot when it leaves the shop, but could just as well be eaten cold (e.g. a freshly baked bread roll from a bakery) is zero-rated, but “hot take-away” food, such as a hot hamburger in a bun, or a hot sausage roll, is standard-rated.
• Road tunnel and bridge tolls are outside the scope of VAT if they're operated by public authorities, but standard-rated if they're operated by a private company.
• To zero-rate a sale of goods exported from the UK outside the EU, one condition is that the goods must go overseas within 3 months. But if the goods you're exporting are thoroughbred racehorses, you don't have so long.
• One of the criteria that HMRC use to determine whether an item is a "biscuit" or a "cake" is what happens when the item goes stale. Biscuits go soft when they're stale, cakes go hard.

Your turn... 

Tell us below which of the above statements is wrong, and why.

If you're the first* to answer this conundrum correctly, a bottle of bubbly will be on its way to you!

* Accountants keep quiet!  Any comments from accountants will be moderated out - you know where to find the answer if you don't already know it! :-)