Krispy Kreme says it does not expect to be hit by the hot takeaway tax - because it doesn’t sell hot doughnuts at its 10 ‘HotLight’ stores.

“At one point in the process the product is hot, but by the time it is sold, it will have reached ambient temperature,” said a spokeswoman.

However, when The Grocer called stores to ask if they sold hot doughnuts, they all said yes. One said: “They are extremely popular when hot because they literally melt in your mouth.”