Most countries apply a reduced rate of value added tax to food. In Britain, that rate is zero. Food is the most basic of necessities and takes a much higher proportion of the income of low-income households.

But should this relief apply to a meal in Heston Blumenthal’s restaurant in Bray, Berkshire, where the set menu costs ￡180? Perhaps not. Britain, in common with many other countries, taxes catering at a higher rate. Food is a necessity, a meal out a luxury.

But what exactly do we mean by catering? We can see the difference between dinner at the Fat Duck, where you are treated to an exuberant show of molecular gastronomy, and buying an apple at Tesco and munching it at home or in the office. Pursuing that distinction, a Pret A Manger sandwich is catering – 20 per cent tax – if you eat it in the shop and food – zero tax – if you eat it at your desk.