Fireworks are a nuisance and an entertainment. As a society we are never going to agree what to do about them. In my opinion they are expensive and I would rather look at electric lights. Communal displays are better than anything an individual is likely to produce, and fireworks are pretty expensive as it is without putting extra tax on them. If you want to ban private sales, make selling them illegal like drugs, don't kid us along with taxes. But remember some people make their living by making fireworks all year round, and they'll be sitting outside Morrison's with their dogs if they lose their jobs.