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  3. 20-000 ZERO-RATING (VATA 1994, SCHEDULE 8)
  4. 20-000 ZERO-RATING (VATA 1994, SCH. 8)

20-000 ZERO-RATING (VATA 1994, SCH. 8)

Contents:

  • 20-000 Zero-rating – general
  • 20-100 Zero-rating – the law
  • 20-125 Exports
  • 20-150 Zero-rating overrides exemption
  • 20-175 Status of recipient of supply
  • 20-200 GROUP 1 – FOOD
  • 20-450 Group 2 – sewerage services and water
  • 20-550 GROUP 3 – BOOKS, MAGAZINES, ETC.
  • 20-950 Group 4 – talking books for the blind and handicapped and wireless sets for the blind
  • 21-050 Newspaper advertisements (to April 1985)
  • 21-150 News services (to March 1989)
  • 21-250 Fuel and power (to March 1994)
  • 21-350 Group 5 – construction of dwellings, etc.
  • 21-400 Group 6 – protected buildings
  • 21-450 Group 7 – international services
  • 22-225 GROUP 8 – TRANSPORT
  • 22-775 Group 9 – caravans and houseboats
  • 22-875 Group 10 – gold
  • 22-975 Group 11 – bank notes
  • 23-075 GROUP 12 – DRUGS, MEDICINES AND AIDS TO THE HANDICAPPED
  • 23-425 Group 13 – imports and exports
  • 23-430 Group 14 – tax-free shops (to 30 June 1999)
  • 23-625 Group 15 – charities
  • 24-075 GROUP 16 – CLOTHING AND FOOTWEAR
  • 24-300 Former Group 17 – emissions allowance (pre-November 2010)
  • 24-310 Group 18 – European Research Infrastructure Consortia
  • 24-320 Group 19 – Women’s sanitary products

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