Treasury analysis suggests that the changes on hot foods will lead to an average cost of around 9 pence a week across households. However, the cost to consumers will depend on the extent to which businesses pass on the increased VAT rate.Clarifying the VAT rules on hot foods will ensure that all food sold hot is taxed consistently. It removes, for example, the anomaly that hot chickens are currently taxable when sold in a take-away shop but are zero rated by many supermarkets.