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A chocolate biscuit is a biscuit (called "cookie" in the US) which is covered in chocolate, or which has been made by replacing some of the flour with cocoa powder.
 A chocolate-covered digestive biscuit | |
| Type | Biscuit |
|---|---|
| Main ingredients | Flour, cocoa powder or chocolate |
Chocolate biscuits are quite popular in places all over the world, particularly the United 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 dry cocoa solids.[2] If there is a coating, this must contain cocoa butter as the fat to be described as chocolate, rather than just "chocolate-flavoured".[1]
In 1891, the Cadbury brothers filed a patent for a chocolate-coated biscuit.[3]
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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 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.[4][5]
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