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A tax on the amount by which the value of an article has been increased at each stage of its production or distribution.
- ‘The Government should consider lowering the value added tax to 10 per cent and spread it more extensively to cover all areas of goods and services in order to broaden the tax base.’
- ‘Taxes for big business and the rich are to be lowered even further, while the broad population will be subjected to a 2 percent increase in value added tax.’
- ‘The French and German governments have prepared a paper for the convention on the future of Europe which proposes to harmonise corporation tax and value added tax to improve the single market.’
- ‘An alternative would be to allocate a proportion of value added tax directly to local authorities.’
- ‘The value added tax and customs duty are too high and this is what forces us to push prices up so that we can survive.’
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