It’s VAT they legally HAVE to. If they don’t they’d be committing fraud by collecting a tax that wouldn’t exist. Sure they could amend their cut so as to not collect its as VAT but there’s no way they’d risk it imagine the publicity. the 2008 and 2020 VAT cuts weren’t completely passed on and some businesses used them to prop up profit margins, this time we’re only talking about one market so it’ll be watched carefully. Unlike the other cuts which were to much wider sectors of industry