Indirect taxation is not as noticeable as direct taxation. Indirect taxes are added to the price of the goods and services that consumers purchase. Value Added Tax(VAT) at a rate of 17.5% is added to the price of most goods that a consumer purchases. For example, the price of a DVD includes 17.5% VAT. There are, however, certain goods that are zero-rated. For example, VAT does not apply to food, baby clothes or prescription products. Governments have continually reviewed the main issues behind taxation. This especially involves deciding who pays the taxes. This process aims to develop a fair system that applies not just for individuals but also for companies.