I wonder whether they're counted as eating on the premises or takeaways for VAT purposes. The distinction is that cold food eaten on the premises attracts 13.5% VAT, whereas if it's taken away, it's not chargeable to VAT. Everything else is the same rate either way (hot food, tea and coffee, cakes, most biscuits 13.5%, crisps and biscuits covered half or more with chocolate, minerals, alcoholic drinks 21%).
However, I've only once seen anyone put anything through the till since RailGourmet took over, so it remains to be seen whether they can break down their VAT intake.
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