The following alphabetical lists contain some of the items which:

(a)are not supplies and so are outside the scope of VAT; or

(b)are supplies but the consideration for which is cut by law.

The list assists the user to navigate around the law and practice and is not intended to stand alone.

(1)Accommodation provided for a period exceeding four weeks (up to 80%; VATA 1994, Sch. 6, para. 9).

(2)Accommodation or catering provided by an employer to his employee within VATA 1994, Sch. 6, para. 10.

(3)Affinity payments related to credit cards, charities may receive payments from a financial institution. Provided the contract between the charity and the financial institution clearly separates:

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