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For all people in all situations in the UK, dining at a restaurant is subject to VAT; it is therefore considered a luxury (in the sense of being pleasant but not necessary [0]) as opposed to essential 'way to get food'.

It may seem a bit ridiculous to appeal to VAT - there are fairly 'ordinary' goods that are nevertheless deemed inessential and taxable after all - but I just wanted a way to say that I think GP's use of 'luxury' is being misinterpreted as a desire for fine dining; as I read it, I agree, it's discretional expenditure which has my discretion when I think I'll enjoy it. If I don't, why should I?

I don't think that's any more entitled than the converse view here that we have some sort of moral obligation to personally (and not through taxes) support restaurateurs through limited opening.

[0] - https://en.wiktionary.org/wiki/luxury




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