The whole idea of reducing one's net worth to negativity in order to increase one's standard of living has always seemed a bit on the Lewis Carroll side to me, yet a huge section of society is perpetually in debt and living quite comfortably on it. I don't judge them or blame them, but even though they are the poorest members of society I don't see why they should be spared VAT. I don't see how the economy can sustain them forever, either.