There is VAT on the sale of hot foods. The less disposable income that people have, then a higher proportion has to be spent on the necessities of life such as gas and electricity, and on petrol or diesel to get to work (often low paid), if they are lucky enough to own a car. There is even VAT on some pet foods which affects pensioners whose only companion is often a pet. The increase in VAT does nobody any good, but does not affect the lifestyle of the rich in the way it affects people on lower incomes.