Are KitKats...

I think you could get away with either.
However, you do usually find them along side the chocolate bars at shop rather than the biscuit section so therefore i think the classification is chocolate bar.
 
I'd class it as a biscuit bar covered in chocolate.

If it has to be one or the other though, I would say biscuit before chocolate bar.
 
If you want to find out officially check if they are subject to VAT , if they are biscuits they won't be
 
I have an issue with calling anything with just wafer in it a biscuit, but I guess it falls into the same category as Penguins and Clubs and the like, so is probably a biscuit.
 
Really? How strange... Why are biscuits exempt from VAT ?

they are considered under essential food items and as such VAT exempt, chocolate bars and cakes are not

there was a legal case many years ago in relation to Jaffa Cakes
 
I've always thought a pengiun was a chocolate bar really... a small one, but a chocolate bar none the less.

Christ, I just tried to find out and Googled 'penguin bar'. Thankfully I didn't blindly click on the first link that came up...

since when are wafers biscuits?

This was my initial reasoning, but then you have those pink wafer biscuits which just confuses things.
 
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