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.


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]


  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