The items which qualify for zero-rating are listed in VATA 1994, Sch. 8. The items are divided into groups. Although each group has a heading (e.g. ‘food’, ‘books’, etc.), the headings have no legal force.
The legislation includes notes which expand upon the criteria which must be met in order for zero-rating to apply. As with all VAT reliefs, the relevant definitions and conditions must be considered.
The zero-rating groups, and a brief description of the supplies zero-rated by them, are set out below.
Group 1 – food
Group 1 zero-rates many supplies of food for human consumption, animal food, seeds for food plants, and live animals used for food purposes (see Notice 701/14).