In a medium saucepan over medium heat, combine sugar, golden syrup and vinegar. Cook, stirring, until sugar dissolves. Heat without stirring to between 149 to 154 degrees C, or until a small amount of syrup dropped into cold water forms hard, brittle threads. Remove from heat and stir in bicarb soda. Pour into prepared pan; do not spread. Mixture will not fill pan. Allow to cool completely.
In the microwave or over a double boiler, melt chocolate, stirring frequently until smooth. Break cooled honeycomb into bite sized pieces and dip into melted chocolate. Let set on greaseproof paper. Store tightly covered.