Nigel I am aware that most food is not taxed, however the company that produce the food pay tax, they pass on that cost to the consumer, the transportation of that food uses diesel, that diesel is taxed and the cost passed onto the consumer, all the on-costs of producer and distributor, even the shops own costs are passed onto the consumer.etc etc.

VAT is non variable in terms that we ALL pay the same amount for any given item. Simples.