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1. It’s there to protect children
The bitter taste makes a child spit a battery out instead of swallowing it. It’s a safety feature and it’s harmless.
2. It can stop some devices working
In the Apple AirTag and some heart-rate straps, the coating can stop the battery touching the contacts, so the device looks dead.
3. What to do
For those devices, buy an uncoated pack. For everything else, the coated kind is the safer choice in a home with children.