Is a 2 finger kit kat or a single finger twix a biscuit or a chocolate bar?
They are chocolate bars and unlike the others I have mentioned they are not zero rated for VAT purposes.
That is the best way to determine a biscuit from a chocolate bar and indeed is the very reason that some products such as CLUB are no longer made with real chocolate. “If you like a lot of chocolate on your biscuit join our club” used to be their famous slogan. Now they are advertised as
chocolatey, they had to take that step to avoid Having to add VAT.
McVities were also dragged through the courts for Jaffa Cakes and the courts ruled in their favour that a Jaffa Cake was actually a biscuit.
So as usual I am right on every count.
