Preheat the oven to 180C/356F and line a 3.1"x3.1" tin with baking paper (or a half size if you are making a smaller batch)
Combine the base ingredients well and press firmly into the tin in an even layer.
Bake for 10 - 12 minutes until just turning golden at the edges.
Caramel
Meanwhile, in a medium saucepan, melt the butter and xylitol over medium-low heat. Continue melting, stirring occasionally, until it is a dark golden brown colour. The darker you get it - without burning - the richer the caramel taste will be.
Once golden brown, stir in the heavy cream and simmer for a further 7-10 minutes until the caramel has thickened. Stir regularly.
Pour the caramel over the base and return to the oven for a further 10 minutes. Once done, refrigerate until completely cool and set.
Chocolate Ganache
Once the caramel and base is completely cooled, prepare the ganache. Chop the chocolate roughly and put In a microwave safe ceramic or glass bowl with the cream.
Microwave on 50% power for 1 - 2 minutes until the chocolate begins to melt. Stirring out of the microwave until it is evenly combined and glossy.
Spread the ganache over the caramel and refrigerate until set. Cut into small squares.