the thing is that it is opaque and it needs some clearer definition. VAT Inspectors are not going to sit out side pastie shops, Gregg shops (they do not sell proper pasties as their beef is not chuck or topside), or hot sausages - it works on a "percentage rule."
This was/is a bit of a dogs botox, just as one of several in the Budget, to the demise of what was really on offer, a zero Budget but quite clever for stimulating cutting edge industry, youth new company investment and energy.
GO needed to spend an extra 15 mins to (i) demo how the mechanism of tax integration works on the (wealthier) pensions (ii) how the tax allowance loops are closed up for the wealthy so that they deliver more tax to the HMRC, even allowing for the 5p reduction (iii) the rationale to defer the decision on fuel tax automatic levy increase in August, a Labour legacy, and (iv) a white paper or some form of clarification on this hot food issue rather than trying to define it. There were other issues as well....