Chocolate biscuit

A chocolate biscuit is a biscuit (cookie) which is covered in chocolate, or which has been made by replacing some of the flour with cocoa powder.

Chocolate biscuit
A chocolate-covered digestive biscuit
TypeBiscuit
Main ingredientsFlour, cocoa powder or chocolate

Chocolate biscuits are quite popular in places all over the world, particularly the United Kingdom.[1] The composition and recipe may vary considerably and there is often legislation to specify how the biscuit may be described. In the United Kingdom, a biscuit made without an external coating may only be described as "chocolate" if it contains at least 3% of dry cocoa solids.[2] If there is a coating, this must contain cocoa butter as the fat to be described as chocolate, rather than just "chocolate-flavoured".[1]

In 1891, the Cadbury brothers filed a patent for a chocolate-coated biscuit.[3]

Tax

The exact structure and composition is significant in determining the taxation applicable in the United Kingdom as valued-added tax (VAT). The general principle is that luxury foods such as confectionery are taxable, while basic foodstuffs are not. Case law and rulings have determined that a chocolate-covered biscuit such as a chocolate digestive or Kit Kat is taxable while a chocolate-chip cookie or Jaffa cake is not.[4][5]

References
  1. Duncan Manley (1998), Biscuit, Cookie and Cracker Manufacturing Manuals, vol. 5. Secondary Processing in Biscuit Manufacturing, Elsevier, p. 22, ISBN 9781855736245
  2. P. R. Whitely (2012), Biscuit Manufacture: fundamentals of in-line production, Springer Science & Business, p. 79, ISBN 9781461520375
  3. "History Cook: the rise of the chocolate biscuit". Financial Times. Retrieved 23 August 2021.
  4. "The bounds of confectionery, sweets, chocolates, chocolate biscuits, cakes and biscuits: Chocolate biscuits", VFOOD6240 - Food: Excepted items: Confectionery, Her Majesty's Revenue & Customs
  5. John Connell (9 August 2012), "Bitter-sweet rules on chocolate very taxing for Cumbrian shoppers", News & Star


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