"David Hill" wrote in message
...
Yesterday at hospital I went to the café for a cup of tea.
I was given a cup of hot water and a tea bag, I had to provide the labour
to make said cup of tea.
Just wondering if I should have to pay VAT on it?
The cost of a cup of hot water and a tea bag was £1.70

That's quite a mark up. I can buy 100 Typhoo teabags (usual price 2.19)
from the local poundshop for yes, £1.
1p per cup.