A child with sufficient income pays tax, same rule as for everyone else. Elderly people on low incomes will have paid tax during their working lives. Anyone who has ever worked has paid national insurance, which is tax. Every household pays council tax, which is tax. As Raggytash says, VAT is paid on most things you buy. Tax. Many imported goods you buy will have been subject to import duties, a tax that is passed on to the consumer. You don't always see the fax you pay but you'd have to be a bloody genius to avoid tax altogether. Point demolished, I think.