Chocolate biscuits are quite popular in places all over the world, particularly the United Kingdom.

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.

[3] 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.