This report is written against the backdrop of the April 2018 increase in Value Added Tax (VAT) in South Africa from 14 to 15% – a more regressive tax with the potential to increase poverty and inequality. The report considers ways to ameliorate the impact of the VAT increase on poor and low-income households, including assessing the current list of VAT exempt (zero-rated) items and the potential to expand that list.

Click to Hide Advanced Floating Content