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'Tell me what you pay VAT on and I will tell you which lobbyists have your government's ear.' This rule can be easily applied to Polish VAT-- the taxes added to the price of goods and services which are the main source of income for the national budget. It is especially true when it comes to VAT on foodstuffs and beverages. With food and drink there are 3 VAT bands- 5%, 8% and the full 23%. Why certain products enjoy the lower levels of taxation is a question which has caused considerable comment and suspicion because many of these products are ones which a healthy diet could really do without. VAT is 5% on corn chips and 8% on crisps, instant noodles and ketchups which include a high level of chemical substances and even some cancer-causing agents. At the same time, healthy products which are recommended by dieticians, such as mineral water, are taxed at 23%. Where is the logic?