The Chancellor's Budget Speech had relatively little to say about VAT. With effect from 11 November 2011, the value limit for imports of negligible value qualifying for VAT relief will be reduced from £18 to £15. Changes designed to tackle anti-avoidance are proposed concerning the zero-rating relief for printed matter in VATA 1994 Sch 8 Group 3. There are the usual revalorisation measures for VAT registration and de-registration. The Finance Bill will also include measures to tidy-up or clarify VAT law in four areas. Measures will be introduced as part of the government’s ‘digital agenda’.