// Ludwig -many people eat pizzas and fish and chips occasionally and not to excess-why should they suffer because certain people can't control themselves? //
If they're eating them occasionally they're not exactly having to suffer much with an extra 10p on their weekly bag of chips. However, if you're shoving burgers down your gob all day, you'll be paying more. It's targeting the tax at the right people.
It's either that or everyone's tax and NI goes up the same, and the occasional chip eaters end up paying more, with no incentive for tubby people to eat healthier food, or less of it.