In "Notes from a Small Island," Bill Bryson humorously discusses the introduction of a new tax, value-added tax (VAT), that was set to take effect soon. The accompanying advertisement presents a somewhat contradictory message: while some prices would rise due to VAT, others could potentially decrease. Bryson's tone suggests skepticism about the effectiveness and logic of such a proposal.

This commentary reflects Bryson's larger observations on British culture and economics, often blending wit and insight as he critiques various aspects of life in the UK. His personal anecdotes and observations make the exploration of VAT not just informative but also entertaining, showcasing his unique perspective on societal changes.