Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Refunds

From
HM Revenue & Customs
Updated
, see all updates

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.