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HMRC internal manual

VAT Refunds

Unjust enrichment: Some items to consider: Addictiveness / Necessity of goods

Goods that are addictive or can be classified as necessities are far more likely to have VAT added to the price that the suppliers want for them - cigarettes and bread for example. 

This is because a person’s resistance to price rises is less sensitive, because they will tend to buy such goods whatever the cost.