Scrabble letter distributions marks being playable with a blank). The marks are included to make the letter distribution smaller. Japanese Romaji Scrabble sets use these 102 tiles: "L", "Q" and "X" are absent as they do not exist in Japanese. "V" does not exist though, created to be used in loanwords, is absent because of its rare frequency, can be used for a blank with 20 points reward for each play. - represents long vowel. Romaji scrabble games consist of all 3 scripts used in Japanese language - Hiragana, Katakana and Kanji in romanized form. This version does not use the long vowel
Value-added tax in the United Kingdom Value-added tax in the United Kingdom In the United Kingdom, the value-added tax (or value added tax, VAT) was introduced in 1973 and is the third-largest source of government revenue, after income tax and National Insurance. It is administered and collected by HM Revenue and Customs, primarily through the Value Added Tax Act 1994. VAT is levied on most goods and services provided by registered businesses in the UK and some goods and services imported from outside the European Union. There are complex regulations for goods and services imported from "within" the EU. The default VAT rate is the standard