In plenty of households, Halloween ends with a ritual: the haul is tipped onto the floor, sorted into piles and inspected, and the grown-ups claim a small share. It's often called the candy tax. The tradition is part joke, part portion control and part excuse to sit on the floor together counting.

Families handle it in all sorts of ways. Some take a single piece; some claim every one of a particular kind; some offer generous deductions for sharing or for brushing teeth. Others prefer a swap, trading part of the pile for a book, a toy or an outing. All approaches are approved by the PRS, provided the paperwork is in order.

If you're doing it for the first time, agree the rules together before the count begins. Children are remarkably good-humoured about taxation when they've helped set the rate.