It's Value Added Tax, which is basically a sales tax[1], not a tariff (unless you're a certain president who thinks it is?). The idea is that VAT was supposed

It's Value Added Tax, which is basically a sales tax[1], not a tariff (unless you're a certain president who thinks it is?). The idea is that VAT was supposed to apply to everything equally (AFAIK in most EU countries it does?), but applying it to some things like food, children’s clothes or books was seen as kinda a bad idea when they brought it in for the UK in the 1970s, so they don't have it (technically the do, but at a 0% rate which is a technicality only accountants care about). But with food they didn't want to apply to frivolous luxuries. Which in some cases is fairly obvious (alcohol has VAT), and snacks like crisps are also bourgeois luxuries, so get the full 20% (oh, for the days of 17.5%...). This split does lead to some interesting tax tribunal decisions, so a chocolate covered biscuit does have VAT, but a cake with a chocolate topping doesn't, leading to the famous Jaffa Cake case, or this case about rather crisp like Poppadoms made by a crisp company. [1] Except a lot more confusing.