36.At the 2008 Pre-Budget Report the Chancellor announced a temporary reduction in the standard rate of VAT from 17.5 per cent to 15 per cent. On 25 November 2008 the Financial Secretary to the Treasury, in a written Ministerial statement, explained that the Government would introduce anti-forestalling legislation to prevent artificial avoidance seeking to exploit the change in VAT rate. On 31 March 2009 the Financial Secretary to the Treasury made a further statement concerning additional provisions aimed at blocking such avoidance. Both statements can be seen at www.hmrc.gov.uk