A chocolate biscuit is a biscuit (called "

cookie A cookie is a sweet biscuit with high sugar and fat content. Cookie dough is softer than that used for other types of biscuit, and they are cooked longer at lower temperatures. The dough typically contains flour, sugar, egg, and some type of ...

" in the US) which is covered in

chocolate Chocolate is a food made from roasted and ground cocoa beans that can be a liquid, solid, or paste, either by itself or to flavoring, flavor other foods. Cocoa beans are the processed seeds of the cacao tree (''Theobroma cacao''); unprocesse ...

, or which has been made by replacing some of the flour with cocoa powder. Chocolate biscuits are quite popular in places all over the world, particularly the

United Kingdom The United Kingdom of Great Britain and Northern Ireland, commonly known as the United Kingdom (UK) or Britain, is a country in Northwestern Europe, off the coast of European mainland, the continental mainland. It comprises England, Scotlan ...

. 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 dry cocoa solids. If there is a coating, this must contain

cocoa butter Cocoa butter, also called theobroma oil, is a pale-yellow, edible Vegetable oil, fat extracted from the cocoa bean (''Theobroma cacao''). It is used to make chocolate, as well as some ointments, toiletries, and pharmaceuticals. Cocoa butter h ...

as the fat to be described as chocolate, rather than just "chocolate-flavoured". In 1891, the

Cadbury Cadbury, formerly Cadbury's and Cadbury Schweppes, is a British multinational confectionery company owned by Mondelez International (spun off from Kraft Foods) since 2010. It is the second-largest confectionery brand in the world, after Mars. ...

brothers filed a patent for a chocolate-coated biscuit.

Tax

The exact structure and composition is significant in determining the taxation applicable in the United Kingdom as valued-added tax (VAT). The general principle is that luxury foods such as

confectionery Confectionery is the Art (skill), art of making confections, or sweet foods. Confections are items that are rich in sugar and carbohydrates, although exact definitions are difficult. In general, however, confections are divided into two bro ...

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.

References

Biscuits Chocolate-covered foods Chocolate confectionery {{dessert-stub