It is a minimum of 15 percent for the European Community countries. Logically, there is no reason to make any exceptions, since the actual harm from the application of VAT exists whether some goods are excluded or not. Remember, all taxes come from goods and services produced. This diagram is the same as the previous one with the difference being that the Value Added Taxes are highlighted. Again, you can see the effect on the lower productivity sites.
Site E is barely viable.
Site F is excluded from economic use. There is little difference in their effect. Whether taxes are applied as a proportion of wages or of the net added value, the greater the tax, the less viable are the marginal sites. Other taxes - Council Tax, Uniform Business Rate and Corporation Tax. Production often proceeds even when there are no profits and therefore no tax.