Why we love it:
Like the Innocent gag, this is a succinct and relatable one-liner. But unlike Innocent, Yorkshire Tea brought it into the specific world of their audience (who famously enjoy their tea with a few/many biccies).
What you can learn from it:
This gag could easily have been written from a Brands Against Mundanity Monthly template along the lines of “For a [X] January, stop [Y] and start [Z].” Point being: whenever you see a brand-safe joke you like out in the wild, consider whether you can remove the brand-specific elements and identify its basic (reusable) structure.