The document discusses question tags in English. It provides examples of question tags used with statements in the present simple and past simple tenses. It explains that the question tag takes the opposite polarity of the main statement. For example, a positive statement has a negative question tag and vice versa. It also discusses the helping verbs used to form question tags, such as "do", "does" and "did". The document includes examples of question tags used with the verbs "have" and "has". It provides a dialogue to practice question tags and concludes with a review of important rules for forming question tags.