Chocolate biscuit
cocoa powder or chocolate |
A chocolate biscuit is a
cocoa powder
.
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]
Tax
The exact structure and composition is significant in determining the taxation applicable in the United Kingdom as
References
- ^ ISBN 9781855736245
- ISBN 9781461520375
- ^ "History Cook: the rise of the chocolate biscuit". Financial Times. Retrieved 23 August 2021.
- Her Majesty's Revenue & Customs
- ^ John Connell (9 August 2012), "Bitter-sweet rules on chocolate very taxing for Cumbrian shoppers", News & Star