Chocolate biscuit

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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

Jaffa cake is not.[4][5]

References

  1. ^
  2. ^ "History Cook: the rise of the chocolate biscuit". Financial Times. Retrieved 23 August 2021.
  3. Her Majesty's Revenue & Customs
  4. ^ John Connell (9 August 2012), "Bitter-sweet rules on chocolate very taxing for Cumbrian shoppers", News & Star