Submission by Budget Justice Coalition with respect to the current list of zero-rated items, and mitigating the impact of the increase in the VAT rate on poor and low-income household

This submission follows the two submissions made by the Budget Justice Coalition to Parliament on the Budget, raising concerns around the negative effects these measures will have on poor and low-income households. Such choices were not inevitable and, as previously demonstrated, alternative progressive taxation measures, which would reduce inequality and support growth, are available to the Executive. The paper proposes additional zero-rated items.