¶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
