---
title: In the UK, VAT (Value Added Tax) is already included in the price; o… — Taxes and local councils: bins, roads and schools · tree and pragmatics
description: In the UK, VAT (Value Added Tax) is already included in the price; on many things it is a fifth of the price, and most food and children's clothes have no VAT. Who acts: VAT. A sentence of the lesson «Taxes and local councils: bins, roads and schools» of the politics course of Mova's primary school 
---

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# Taxes and local councils: bins, roads and schools, sentence 7

<!-- .ven lang=en -->
In the UK, VAT (Value Added Tax) is already included in the price; on many things it is a fifth of the price, and most food and children's clothes have no VAT.

<!-- .vintro -->
**Who acts:** VAT · **What happens:** add, include, be, have · **To what, where:** VAT, UK, fifth, many things

<!-- .vabout -->
This is a sentence of the lesson «Taxes and local councils: bins, roads and schools» of the politics course of Mova's primary school. The page gives its syntax tree — a dependency tree in the style of Universal Dependencies — and its pragmatics clause by clause: who acts (VAT), what happens, when and where, as Mova's frames read it from the tree.

## The tree {#tree}

```conllu
# sent_id = school:politics:008-taxes-and-local-councils-bins-roads-and-schools.lesson:7
# text = In the UK, VAT (Value Added Tax) is already included in the price; on many things it is a fifth of the price, and most food and children's clothes have no VAT.
# source = school lesson (ours)
# course = politics
# lesson = 008-taxes-and-local-councils-bins-roads-and-schools.lesson
# annotation = Mova annot: Rust (en) → Haiku 5.5 (medium, Batches API) patches; gates UD 2.18; agreed by treeagree rules (Stanza, Trankit, spaCy trf): R5-strong ×1, R6-punct-agree ×1, R7-rel-agree ×2
1	In	in	ADP	IN	_	3	case	_	_
2	the	the	DET	DT	Definite=Def|PronType=Art	3	det	_	_
3	UK	UK	PROPN	NNP	Number=Sing	13	obl	_	_
4	,	,	PUNCT	,	_	3	punct	_	_
5	VAT	vat	NOUN	NN	Number=Sing	13	nsubj:pass	_	_
6	(	(	PUNCT	-LRB-	_	7	punct	_	_
7	Value	value	NOUN	NN	Number=Sing	5	appos	_	_
8	Added	add	VERB	VBN	Tense=Past|VerbForm=Part|Voice=Pass	9	amod	_	_
9	Tax	tax	NOUN	NN	Number=Sing	7	conj	_	_
10	)	)	PUNCT	-RRB-	_	9	punct	_	Agree=R6-punct-agree|Haiku=7:punct
11	is	be	AUX	VBZ	Mood=Ind|Number=Sing|Person=3|Tense=Pres|VerbForm=Fin	13	aux:pass	_	_
12	already	already	ADV	RB	_	13	advmod	_	_
13	included	include	VERB	VBN	Tense=Past|VerbForm=Part|Voice=Pass	0	root	_	_
14	in	in	ADP	IN	_	16	case	_	_
15	the	the	DET	DT	Definite=Def|PronType=Art	16	det	_	_
16	price	price	NOUN	NN	Number=Sing	13	obl	_	_
17	;	;	PUNCT	:	_	24	punct	_	_
18	on	on	ADP	IN	_	20	case	_	_
19	many	many	ADJ	JJ	Degree=Pos	20	amod	_	_
20	things	thing	NOUN	NNS	Number=Plur	24	obl	_	_
21	it	it	PRON	PRP	Case=Nom|Gender=Neut|Number=Sing|Person=3|PronType=Prs	24	nsubj	_	_
22	is	be	AUX	VBZ	Mood=Ind|Number=Sing|Person=3|Tense=Pres|VerbForm=Fin	24	cop	_	_
23	a	a	DET	DT	Definite=Ind|PronType=Art	24	det	_	_
24	fifth	fifth	NOUN	NN	Number=Sing	13	parataxis	_	Agree=R7-rel-agree|Haiku=13:obl
25	of	of	ADP	IN	_	27	case	_	_
26	the	the	DET	DT	Definite=Def|PronType=Art	27	det	_	_
27	price	price	NOUN	NN	Number=Sing	24	nmod	_	_
28	,	,	PUNCT	,	_	31	punct	_	_
29	and	and	CCONJ	CC	_	31	cc	_	_
30	most	most	ADJ	JJS	Degree=Sup	31	amod	_	Agree=R7-rel-agree|Haiku=31:advmod|HaikuPos=ADV:RBS:Degree=Sup
31	food	food	NOUN	NN	Number=Sing	24	conj	_	_
32	and	and	CCONJ	CC	_	33	cc	_	_
33	children	child	NOUN	NNS	Number=Plur	31	conj	_	_
34	's	's	PART	POS	_	33	case	_	_
35	clothes	clothes	NOUN	NNS	Number=Ptan	31	conj	_	Agree=R5-strong|Haiku=36:nsubj
36	have	have	VERB	VBP	Mood=Ind|Number=Plur|Person=3|Tense=Pres|VerbForm=Fin	31	parataxis	_	_
37	no	no	DET	DT	PronType=Neg	38	det	_	_
38	VAT	vat	NOUN	NN	Number=Sing	36	obj	_	_
39	.	.	PUNCT	.	_	13	punct	_	_
```

## Pragmatics {#pragmatics}

<!-- .note -->
No stored speech act for this sentence.

<!-- .fr -->
| # | verb | tense, mood | who | what, whom | to whom | where | when | other | roles by |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 1 | **add** *speech: assert* | participle |  |  |  |  |  |  | vn mix-22.1-2 «NP V ADVP-Middle»: agent=Patient |
| 2 | **include** | present · passive |  | VAT |  |  |  | in the UK *goal*; in the price | vn involve-107.1 «NP V NP PP.goal»: subject=Theme in uk=Goal |
| 3 | **is a** | present | VAT | a fifth and most food and children and clothes |  | many things |  | of the price | tree rules |
| 4 | **have** | present |  | no VAT |  |  |  |  | vn birth-28.2-1 «NP V NP»: agent=Agent vat=Patient |

<!-- .note -->
One row per clause the reader finds. «not said here»: a role filled from the clause above. «roles by»: a VerbNet class and frame when one fits the verb, else the reader's rules on the tree.

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**Licence: [CC BY-SA 4.0](https://creativecommons.org/licenses/by-sa/4.0/)**, as the whole of Mova corpus 0.4, of which this treebank (the agreed school, `mova-school-agreed-en.conllu`) is part. The lessons were written for Mova's primary school. Sentence `school:politics:008-taxes-and-local-councils-bins-roads-and-schools.lesson:7`.

**The tree:** Mova annot: Rust (en) → Haiku 5.5 (medium, Batches API) patches; gates UD 2.18; agreed by treeagree rules (Stanza, Trankit, spaCy trf): R5-strong ×1, R6-punct-agree ×1, R7-rel-agree ×2. **The frames** are read from the tree by Mova's frames reader (`prag`) when this page is built, the lesson read in order, so a pronoun may be resolved from an earlier sentence.

See the [release 0.4](https://md.mova.elamur.ai/free/en/releases/0.4/).

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- next →: [Taxes and local councils: bins, roads…, 8](https://md.mova.elamur.ai/free/en/corpora/school/politics/8-taxes-and-local-councils-bins-roads-and-schools/8/)
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