def merge_tags(list1, list2):
    """
    Function to merge two list of tags
    """
    res = {}
    output = []

    for item in list1:
        res[item['Key']] = item['Value']

    for item in list2:
        res[item['Key']] = item['Value']
       
    
    for item in res:
        output.append({"Key": item, "Value": res[item]})

    return output