Firestorm
Pedant
http://www.politics.co.uk/reference/issue-briefs/economy/taxation/vat/value-added-tax-$366603.htm
From the above
In 1979, the UK had a Zero Rate, a Basic Rate of 12.5 per cent charged on "luxury" items and a reduced rate of 8 per cent charged on most other goods and services. When the Conservatives came to power that year, Chancellor Geoffrey Howe increased both of these to a single rate of 15 per cent, to partially offset the impact of large cuts to the Basic and Higher Rates of Income Tax. This was portrayed as a deliberate move aimed at shifting the burden of taxation from earnings to consumption.
From the above
In 1979, the UK had a Zero Rate, a Basic Rate of 12.5 per cent charged on "luxury" items and a reduced rate of 8 per cent charged on most other goods and services. When the Conservatives came to power that year, Chancellor Geoffrey Howe increased both of these to a single rate of 15 per cent, to partially offset the impact of large cuts to the Basic and Higher Rates of Income Tax. This was portrayed as a deliberate move aimed at shifting the burden of taxation from earnings to consumption.