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]