David Hill wrote:
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

The cost of hot water, tea bag, 4 minutes of staff time, and groundrent to
the hospital was £1.70 , which also included some fraction of the cost of
cleaning in the evening.