Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already mark the tool as read-only, idempotent, and non-destructive. The description adds useful context by stating the default UK rate and what the tool returns (net, VAT, and gross figures), going beyond the annotations without contradicting them.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.