Cost of coffee

I like espresso, just the one cup a day. Other coffee is all right, but not the same. So in the office, each morning, I get myself a cup of espresso. This week, I toodled along, handed over my pound and waited for my usual five pence back (the university must be subsidising our coffee because it isn't expensive), but they said it is now 97p and gave me back only 3p. I guess it's the new rate of VAT and 2p on 95p is only a bit more than 2.5% extra VAT. Then I realised that the black coffee, which had also been 95p is now 105p. So someone is adding more than the VAT increase.

Grump!