As compared to other countries  our VAT rate is considered to be lowest charged at 16%. The Government has increasingly faced a push to increase the rate though Edna Gitachu, Senior tax manger at PWC highlights this as being unlikely. She identifies other areas through which the government can raise more revenue in its quest to meet its budget target such as an increase in levy charges. In line with VAT she expects that some commodities which were zero rate will become standard rated such as fuel, as well as some such as maize floor and milk which were zero rated will become exempt.