Chocolate biscuit

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Chocolate biscuit
McVitie's chocolate digestive biscuit.jpg
A chocolate-covered digestive biscuit
Type Biscuit
Main ingredients Flour, cocoa powder or chocolate
Cookbook:Chocolate biscuit  Chocolate biscuit

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

Tax[edit]

The exact structure and composition is significant in determining the taxation applicable in the UK 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.[1] [2]

References[edit]

  1. ^ "The bounds of confectionery, sweets, chocolates, chocolate biscuits, cakes and biscuits: Chocolate biscuits", VFOOD6240 - Food: Excepted items: Confectionery, Her Majesty's Revenue & Customs 
  2. ^ John Connell (9 August 2012), "Bitte-sweet rules on chocolate very taxing for Cumbrian shoppers", News & Star