Chocolate biscuit

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Chocolate biscuit
McVitie's chocolate digestive biscuit.jpg
A chocolate-covered digestive biscuit
Type Biscuit
Main ingredients Flour, cocoa powder or chocolate

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.

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 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]

Related Research Articles

<span class="mw-page-title-main">Cookie</span> Small, flat and sweetened baked food (biscuit)

A cookie or biscuit is a baked snack or dessert that is typically small, flat, and sweet. It usually contains flour, sugar, egg, and some type of oil, fat, or butter. It may include other ingredients such as raisins, oats, chocolate chips, or nuts.

<span class="mw-page-title-main">Dessert</span> Sweet course that concludes a meal

Dessert is a course that concludes a meal. The course consists of sweet foods, such as cake, biscuit, ice cream and possibly a beverage such as dessert wine and liqueur. Some cultures sweeten foods that are more commonly savory to create desserts. In some parts of the world there is no tradition of a dessert course to conclude a meal.

<span class="mw-page-title-main">Confectionery</span> Prepared foods rich in sugar and carbohydrates

Confectionery is the art of making confections, which are food items that are rich in sugar and carbohydrates. Exact definitions are difficult. In general, however, confectionery is divided into two broad and somewhat overlapping categories: bakers' confections and sugar confections. The occupation of confectioner encompasses the categories of cooking performed by both the French patissier and the confiseur.

<span class="mw-page-title-main">Chocolate bar</span> Confection

A chocolate bar is a confection containing chocolate, which may also contain layerings or mixtures that include nuts, fruit, caramel, nougat, and wafers. A flat, easily breakable, chocolate bar is also called a tablet. In some varieties of English and food labeling standards, the term chocolate bar is reserved for bars of solid chocolate, with candy bar used for products with additional ingredients.

<span class="mw-page-title-main">Chocolate-coated marshmallow treats</span> Marshmallow, usually on a wafer base, coated in chocolate

Chocolate-coated marshmallow treats, also known as chocolate teacakes, are confections consisting of a biscuit base topped with marshmallow-like filling and then coated in a hard shell of chocolate. They were invented in Denmark in the 19th century and later also produced and distributed by Viau in Montreal as early as 1901. Numerous varieties exist, with regional variations in recipes. Some variants of these confections have previously been known in many countries by names comprising equivalents of the English word negro.

<span class="mw-page-title-main">Oreo</span> Chocolate cookie with creme filling made by Nabisco

Oreo is a brand of sandwich cookie consisting of two cocoa biscuits or cookie pieces with a sweet fondant filling. It was introduced by Nabisco on March 6, 1912, and through a series of corporate acquisitions, mergers, and splits, both Nabisco and the Oreo brand have been owned by Mondelez International since 2012. Oreo cookies are available in over one hundred countries. Many varieties of Oreo cookies have been produced, and limited-edition runs have become popular in the 21st century.

<span class="mw-page-title-main">Pocky</span> Japanese snack food

Pocky is a Japanese sweet snack food produced by the Ezaki Glico food company. Pocky was first sold in 1966, and was invented by Yoshiaki Koma. It consists of coated biscuit sticks. It was named after the Japanese onomatopoeic word pokkiri (ポッキリ), which is supposed to resemble the sound of the snack being cracked.

<span class="mw-page-title-main">Marzipan</span> Confection of sugar, honey and almond flour

Marzipan is a confection consisting primarily of sugar and almond meal, sometimes augmented with almond oil or extract.

<span class="mw-page-title-main">Wafer</span> Thin type of biscuit

A wafer is a crisp, often sweet, very thin, flat, light biscuit, often used to decorate ice cream, and also used as a garnish on some sweet dishes. They frequently have a waffle surface pattern but may also be patterned with insignia of the food's manufacturer or may be patternless. Some chocolate bars, such as Kit Kat and Coffee Crisp, are wafers with chocolate in and around them.

<span class="mw-page-title-main">Jaffa Cakes</span> British snack food

Jaffa Cakes are a cake introduced by McVitie and Price in the UK in 1927 and named after Jaffa oranges. The most common form of Jaffa cakes are circular, 2+18 inches (54 mm) in diameter and have three layers: a Genoise sponge base, a layer of orange flavoured jam and a coating of chocolate. Each cake is 46 calories. Jaffa Cakes are also available as bars or in small packs, and in larger and smaller sizes. The original Jaffa Cakes now come in packs of 10, 20, 30, or 40, having been downsized in 2017 from 12 or 24 per pack.

<span class="mw-page-title-main">Compound chocolate</span> Combination of cocoa, vegetable fat and sweeteners

Compound chocolate is a product made from a combination of cocoa, vegetable fat and sweeteners. It is used as a lower-cost alternative to pure chocolate, as it uses less-expensive hard vegetable fats such as coconut oil or palm kernel oil in place of the more expensive cocoa butter. It may also be known as "compound coating" or "chocolatey coating" when used as a coating for candy. It is often used in less expensive chocolate bars to replace enrobed chocolate on a product.

<span class="mw-page-title-main">Icebox cake</span> Dessert

An icebox cake is a dairy-based dessert made with cream, fruits, nuts, and wafers and set in the refrigerator. One particularly well-known version used to be printed on the back of boxes of thin and dark Nabisco Famous Chocolate Wafers.

<span class="mw-page-title-main">Types of chocolate</span> Classification of different chocolate types

Chocolate is a food product made from roasted and ground cocoa pods mixed with fat and powdered sugar to produce a solid confectionery. There are several types of chocolate, classified primarily according to the proportion of cocoa and fat content used in a particular formulation.

Flipz is a type of confectionery created by Nestlé in 1997, consisting of salted pretzels covered in chocolate and other coatings.

The following outline is provided as an overview of and topical guide to chocolate:

<span class="mw-page-title-main">Enrober</span> Machine to coat a food item

An enrober is a machine used in the confectionery industry to coat a food item with a coating medium, typically chocolate. Foods that are coated by enrobers include nuts, ice cream, toffee, chocolate bars, biscuits and cookies. Enrobing with chocolate extends a confection's shelf life.

<span class="mw-page-title-main">Sandwich cookie</span> Cookies kept by two thin cookies or biscuits with filling in between

A sandwich cookie, also known as a sandwich biscuit, is a type of cookie made from two thin cookies or medium cookies with a filling between them. Many types of fillings are used, such as cream, ganache, buttercream, chocolate, cream cheese, jam, peanut butter, lemon curd, or ice cream.

References

  1. 1 2 Duncan Manley (1998), Biscuit, Cookie and Cracker Manufacturing Manuals, vol. 5. Secondary Processing in Biscuit Manufacturing, Elsevier, p.  22, ISBN   9781855736245
  2. P. R. Whitely (2012), Biscuit Manufacture: fundamentals of in-line production, Springer Science & Business, p. 79, ISBN   9781461520375
  3. "History Cook: the rise of the chocolate biscuit". Financial Times. Retrieved 23 August 2021.
  4. "The bounds of confectionery, sweets, chocolates, chocolate biscuits, cakes and biscuits: Chocolate biscuits", VFOOD6240 - Food: Excepted items: Confectionery, Her Majesty's Revenue & Customs
  5. John Connell (9 August 2012), "Bitter-sweet rules on chocolate very taxing for Cumbrian shoppers", News & Star