Acording to the WHAT-WG the <small> element does have semantic meaning.
I don't have the link though. They basically said that it was good for
things like 'small print' and such cases. I think <small> is an unusal
case here and is meanigful and useful.

Alan Trick

Matt Thommes wrote:
> Is there any reason at all to ever use <small>, and <big>?
> 
> I know they are "visual" elements, but I thought I heard somewhere
> that <small> represents a tonal adjustment, for screen readers - such
> as *lowering* the tone of voice.
> 
> <em> and <strong> provide levels of emphasis - but is there an
> opposite to that? The other end of the spectrum, I mean?
> 
> 
> MATTHOM
> matthom.com/
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