I was not surprised that VAT was not put up this year, but I do think that is something we are going to have to look at in future.  VAT is probably the most effective and easiest way for the government to collect tax and it affects the wealthy the most, because they consume the most, whether it is of services, or of goods.  I know that in South Africa it is a political hot potato, and everybody is worried about the Trade Unions, etc, but I really think increasing VAT is far easier, in terms of raising tax, than implementing e-tolls for example.  The other important thing is that many countries that South Africans visit in large numbers, particularly the European countries, already have far higher VAT rates than us – for example in the UK it is 20% and they have a higher estate duty than us.  If a VAT increase of 1% gives the government an extra R15 billion in taxes and if they could actually dedicate some of it to a cause, I think people might accept it more easily – such as we are increasing by 1% and that extra R15 billion a year will go solely into education - the purpose being to completely transform the education system and our country.  There are poor schools where people are taught so badly that a 12 year old boy cannot answer my wife on what 2 x 2 is – because he does not seem to have learnt it at a school on the outskirts of Fourways in Johannesburg.  That is shocking and that is not good for the future of the country and I would rather pay more VAT and sort that out by throwing money at it and the government trying to move tax brackets slowly, only to gain a few extra R100 million.