"FijiFirst will continue to place ZERO VAT on powdered milk, rice, edible oil, tin fish, flour, sharps and medicines" - FFP Election Manifesto, 2014 Why did Khaiyum impose 9% VAT in his 2016 Budget on these items against the FFP Manifesto pledge in 2014 "Madam Speaker, we will propose to this Parliament, legislation to reform the VAT system, which is a part of the daily lives of all Fijians. Under this legislation, the VAT will be reduced from 15% to 9%, and exemptions that currently exist on rice, cooking oil, fish, flour, tea, powdered milk, kerosene and prescription drugs will be ELIMINATED"