Chocolate biscuit

Chocolate biscuit
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

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