Various Value Added Tax rates should be adjusted to balance the budget. To discourage waste of our resources VAT could be high on luxury goods and non-renewable carbon based fuels and low or zero on housing and essential healthy food. VAT can be progressive in that the wealthy tend to buy more highly rated goods. Since VAT is a tax on the value added to a product, second hand goods being sold for less than their cost would not be subject to further VAT. The tax on the lost value is not recoverable. It would be ideal, but not essential, if ultimately, we could persuade our European, or even International, partners to harmonise VAT rates. Goods sold abroad should also be subject to VAT so that all purchases contribute to a country's economy. VAT is a voluntary tax: If you don’t want to pay it you don’t buy the goods!