 A chocolate-covereddigestive biscuit | |
| Type | Biscuit |
|---|---|
| Main ingredients | Flour,cocoa powder orchocolate |
Achocolate biscuit is abiscuit (called "cookie" in the US) which is covered inchocolate, or which has been made by replacing some of the flour withcocoa powder.
Chocolate biscuits are quite popular in places all over the world, particularly theUnited 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 drycocoa solids.[2] If there is a coating, this must containcocoa butter as the fat to be described as chocolate, rather than just "chocolate-flavoured".[1]
In 1891, theCadbury brothers filed a patent for a chocolate-coated biscuit.[3]
The exact structure and composition is significant in determining the taxation applicable in the United Kingdom asvalued-added tax (VAT). The general principle is that luxury foods such asconfectionery are taxable, while basic foodstuffs are not. Case law and rulings have determined that a chocolate-covered biscuit such as achocolate digestive orKit Kat is taxable while achocolate-chip cookie orJaffa cake is not.[4][5]
