VAT itself is actually the only fair tax that is used in the UK at the moment. This is because the rate is the same for everybody. However, I question whether it is even necessary when it has been proven that the most effective way of promoting growth, is by lowering taxes. Particularly when that tax forms part of a double/triple/quadruple taxation system. For example my monthly wage gets taxed, then with the money left over I pay my energy bills, which are also taxed, I go to the shop and by some food, again this is taxed, then I also have to pay council tax, next I put petrol in my car, tax, then I buy a ticket for the train to get to work, tax, and I could carry on all day. Would it not be more simple to phase out VAT and to implement a universal flat income tax to relieve the hardworking families of the UK? A tax system is most effective when ordinary citizens can work out their tax returns with a piece of paper, a pen and a calculator.