Reasoned VAT. VAT on the wall

Area : Interdisciplinary. Type : Group. Level : Third Cycle of Primary Education

• A list of the items and services that the students name is made together and written on the board. The VAT rate (general, reduced, super-reduced or without VAT) that corresponds to each one will be shown next to them. The students then explain why they believe some things should pay more or less VAT than others, or not at all, and they also give their opinions on whether in each case they think the tax should be higher or lower, or nonexistent. VAT rates are set out in Articles 90 and 91 of the VAT Law.

• Teachers bring photographs of purchasable items from magazines and newspapers to class and give them to students who have formed groups to stick them on poster boards and write down the VAT they think should be paid on each item: standard, reduced, or super-reduced.