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Obviously it can be avoided by not buying anything, but the definition of essentials varies by person.
It's regressive in the sense that someone on £20k a year who needs to run a car pays the same rate as someone on £200k a year who needs to run a car.
Thats another debate altogether though.
Then you make VAT on petrol zero rated and VAT on news cars 40%. Those buying expensive new cars pay considerably more VAT than those buying a second hand car where the VAT rate is only applied to the margin and not the whole price.
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