Zero-rating

– see also Value added tax (VAT)

Abolition, fuel and power

Commentary – VAT Reporter ¶21-250

Across member states

Commentary – VAT Reporter ¶20-100

Aircraft

– see Aircraft and airline pilots

Alcoholic beverages

Legislation/Regulatory – VATA94 Sch. 8, Grp. 1

Alterations to buildings

– see Alterations to buildings

Ambulance services

Case Law – Revenue and Customs Commissioners v Jigsaw Medical Services Ltd [2018] BVC 517

Animal feeding stuffs

– see also Animals

Generally

Legislation/Regulatory – VATA94 Sch. 8, Grp. 1

Animals for human consumption

Legislation/Regulatory – VATA94 Sch. 8, Grp. 1

Avoidance scheme, sale of goods donated by charity

Case Law – University of Wales College, Newport; Allt-Yr-Yn and Caerleon Enterprises & Services Ltd. [1998] BVC 2,082

Bank notes

Commentary – VAT Reporter ¶22-975 ; VAT Reporter ¶340

Legislation/Regulatory – VATA94 Sch. 8, Grp. 11

Bank notes, payments received for issue through ATMs to customers of other banks

Case Law – Royal Bank of Scotland Group plc. [2001] BVC 2,275 ; Royal Bank of Scotland plc v Customs and Excise Commissioners. [2002] BVC 389

Banks and financial institutions

Monetary financial services

Commentary – VAT Reporter ¶40-100(3)

Non-monetary financial services

Commentary – VAT Reporter ¶40-150(3)

Beverages

– see Food and drink

Biscuits

Legislation/Regulatory – VATA94 Sch. 8, Grp. 1

Black Box, commodities

Generally

Commentary – VAT Reporter ¶42-200

Gold and gold bullion

Commentary – VAT Reporter ¶42-450(4)

Blind persons, talking books and radios

Commentary – VAT Reporter ¶50-320

Boats designed for recreation or pleasure

Conversion of tug

Case Law – A & P Appledore (Falmouth) Ltd. [1992] BVC 832

Houseboat

Case Law – Customs and Excise Commissioners v. Blackpool Pleasure Beach Company. (1974) 1 BVC 1,027

Replica Dutch barge

Case Law – Revenue and Customs Commissioners v Stone (). [2008] BVC 635

Books

– see also Printed matter

Generally

Legislation/Regulatory – VATA94 Sch. 8, Grp. 3

Boots, protective

Legislation/Regulatory – VATA94 Sch. 8, Grp. 16

Breach of conditions, penalty

Commentary – VAT Reporter ¶20-100

Building construction for educational use

Case Law – Revenue and Customs Commissioners v Wakefield College [2016] BVC 501

Building materials

Bedroom furniture

Case Law – Commissioners of Customs and Excise v. Smitmit Design Centre Ltd. Commissioners of Customs and Excise v. Sharp's Bedroom Design Ltd. (1982) 1 BVC 462

Generally

Commentary – VAT Reporter ¶33-875 ; VAT Reporter ¶33-900

Log burning fire

Case Law – Commissioner of Customs and Excise v. Ian James Campbell. (1982) 1 BVC 493

Supply by main contractor to subcontractor

Case Law – Customs and Excise Commissioners v. John Willmott Housing Ltd. (1987) 3 BVC 127

Caravans

'Lodja Sleep' accommodation units

Case Law – The University of Kent. [2004] BVC 2,215

Generally

Commentary – VAT Reporter ¶32-550 ; VAT Reporter ¶340

Legislation/Regulatory – VATA94 Sch. 8, Grp. 9

Leasing of residential caravans with separate pitch agreements between occupiers and site owners

Commentary – VAT Reporter ¶22-775

Letting of immovable property

Commentary – VAT Reporter ¶22-775

Mobile home sold with licence to occupy site

Commentary – VAT Reporter ¶22-775

Motor caravans v. motor homes

Commentary – VAT Reporter ¶22-775

Permanent, housing of homeless families

Case Law – American Exports Ltd. & N.E. McClain t/a Crosbie Towers Caravan Park. (1988) 3 BVC 828

Removable contents, meaning

Commentary – VAT Reporter ¶22-775

Residential, zero-rated civil engineering work at caravan park

Commentary – VAT Reporter ¶34-479

Restriction

Commentary – VAT Reporter ¶22-775

Sale of residential caravans and contents

Case Law – Talacre Beach Caravan Sales Ltd v Customs and Excise Commissioners (Case C-251/05). [2007] BVC 366 ; Talacre Beach Caravan Sales Ltd v Customs and Excise Commissioners. [2004] BVC 538 ; Talacre Beach Caravans Ltd. [2003] BVC 2,462

Scope

Commentary – VAT Reporter ¶22-775

Static

Commentary – VAT Reporter ¶22-775

Case Law – Revenue and Customs Commissioners v Colaingrove Ltd [2014] BVC 519

Veranda supplied

Commentary – VAT Reporter ¶22-775

Catering

Commentary – VAT Reporter ¶20-300–VAT Reporter ¶20-330

Certificates

– see Zero-rating certificates

Change in description of supplies

Legislation/Regulatory – VATA94 s. 88

Charitable buildings, construction

– see Charitable buildings; Construction of buildings

Charities

– see also Charities

Advertisements

Legislation/Regulatory – VATA94 Sch. 8, Grp. 15, item 8-8C, Note (10A), (10B)

Aids for handicapped persons

– see Handicapped persons

Construction of buildings

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5

Donations, sale, letting or export

Legislation/Regulatory – VATA94 Sch. 8, Grp. 15, item 1, 1A, 2, Note (1)-(lF)

Eligible body, meaning

Legislation/Regulatory – VATA94 Sch. 8, Grp. 15, Note (4)

Export of goods

Legislation/Regulatory – VATA94 s. 30(5), Sch. 8, Grp. 15, item 3

Medical care/surgical treatment, medicinal products for

Legislation/Regulatory – VATA94 Sch. 8, Grp. 15, item 9

Medical/veterinary research, medicinal products for

Legislation/Regulatory – VATA94 Sch. 8, Grp. 15, item 9

Provision of care or medical/surgical treatment for handicapped persons, supply of relevant goods

Legislation/Regulatory – VATA94 Sch. 8, Grp. 15, item 5

Relevant goods supplied to eligible body

Legislation/Regulatory – VATA94 Sch. 8, Grp. 15, item 4-7

Relevant goods, meaning

Legislation/Regulatory – VATA94 Sch. 8, Grp. 15, Note (3)

Repair/maintenance of relevant goods

Legislation/Regulatory – VATA94 Sch. 8, Grp. 15, item 6, 7

Supplies of goods used in connection with collection of monetary donations

Legislation/Regulatory – ESC 3.3

Supplies of relevant goods

Legislation/Regulatory – ESC 3.19

Charts

– see Printed matter

Chemists, supply of goods

Commentary – VAT Reporter ¶28-600

Children's clothing and footwear

– see also Children's clothing and footwear

Generally

Legislation/Regulatory – VATA94 Sch. 8, Grp. 16

Children's picture and painting books

Legislation/Regulatory – VATA94 Sch. 8, Grp. 3

Children's picture/painting books

– see Printed matter

Civil engineering work

Construction of new sewage treatment plant

Case Law – Customs and Excise Commissioners v. Rannoch School Ltd. [1993] BVC 118

Houseboats, foul drainage system and services to natural water basin

Case Law – The Littlehampton Houseboat Association. (1990) 5 BVC 855

Residential accommodation

Case Law – Rannoch School Ltd. [1992] BVC 590

Work in grounds of building used wholly/mainly as private residence

Case Law – D. Gillies. (1988) 3 BVC 755

Civil engineering work at caravan park

Commentary – VAT Reporter ¶34-479

Coffee

Legislation/Regulatory – VATA94 Sch. 8, Grp. 1

Confectionery

Legislation/Regulatory – VATA94 Sch. 8, Grp. 1

Construction by rugby club of a clubhouse on sports ground

Case Law – Caithness Rugby Football Club [2015] TC 04560 ; Revenue and Customs Commissioners v Caithness Rugby Football Club [2016] BVC 532

Construction following demolition of building except for part of facade

Case Law – Boxmoor Construction Ltd v Revenue and Customs Commissioners [2016] BVC 508

Construction of buildings

– see Construction of buildings

Construction of dwellings or residential/charitable buildings

First grant of major interest

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, item 1

Generally

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5

Supply in course of construction of any related services

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, item 2

Construction of nursing home on site of and incorporating redundant church building

Case Law – Revenue and Customs Commissioners v Astral Construction Ltd [2015] BVC 505

Construction of student accommodation

Case Law – Revenue and Customs Commissioners v Summit Electrical Installations Ltd [2018] BVC 510

Construction services

Commentary – VAT Reporter ¶33-875 ; Essential Tax Companion ¶70010

Case Law – Witney Town Bowls Club [2015] TC 04598

Construction services, flowcharts

Generally

Commentary – VAT Reporter ¶33-785

Protected buildings

Commentary – VAT Reporter ¶33-790

Crash helmets

Commentary – VAT Reporter ¶24-125

Customs warehouse, withdrawal for retailers

Commentary – VAT Reporter ¶63-840

Dairy products

Legislation/Regulatory – VATA94 Sch. 8, Grp. 1

Demolition of buildings, grant of right to remove plant and equipment

Case Law – Portal (Linwood) Ltd. (1989) 4 BVC 695

Digitised publications

Commentary – VAT Reporter ¶20-860

Diplomatic missions, international organisations and NATO forces in other EC countries, supplies to

Legislation/Regulatory – ESC 2.6

Disposals of commercial property, flowcharts

Converted buildings

Commentary – VAT Reporter ¶34-522

New buildings

Commentary – VAT Reporter ¶34-505

Protected buildings

Commentary – VAT Reporter ¶34-520

Distilled/deionised water

Commentary – VAT Reporter ¶20-450

Do-it-yourself (DIY) residential conversion scheme

Conversion of two commercial buildings on same site into live/work unit, residential and workshop/office building

Case Law – Revenue and Customs Commissioners v Barkas [2015] BVC 502

Double glazing

Case Law – (1985) 2 BVC 205,158 ; (1985) 2 BVC 205,328 ; APD Insulations (Group) Ltd. (1987) 3 BVC 530

Drinks

– see Food and drink

Drugs administered to patients in own homes by nurses

Case Law – Healthcare at Home Ltd [2008] BVC 2,066

Drugs and medicines

– see also Drugs and medicines

Generally

Commentary – VAT Reporter ¶23-075 ; VAT Reporter ¶340

Goods dispensed by chemists on prescription

Commentary – VAT Reporter ¶23-125

Drugs and medicines dispensed by chemist on prescription

Cure for baldness

Case Law – Parsons Green Ltd. (1990) 5 BVC 768

Evenings primrose

Case Law – Bio Oil Research Ltd. [1995] BVC 1,036

Private hospital

Case Law – British United Provident Association Ltd (No. 1 Drugs). [1995] BVC 990

Drugs for in-patients and prostheses for handicapped in-patients, private hospitals supplying

Drugs provided and personally administered by doctors to reg. 20 patients

Case Law – Beynon & Partners v Customs and Excise Commissioners. [2005] BVC 3 ; Doctor Benyon & Ors. [2001] BVC 2,331 ; Doctor Beynon and Partners v Customs and Excise Commissioners. [2002] BVC 494 ; Dr Beynon and Partners v Customs and Excise Commissioners [2003] BVC 127 ; Woodings & Ors. [2000] BVC 2,032

Dwellings built in grounds of existing house, an annexe to an existing building

Case Law – Colchester v Revenue and Customs Commissioners [2014] BVC 513

Dwellings, construction

– see also Construction of buildings

First grant

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, item 1(a)

Generally

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5

Supply of services

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, item 2

Emissions allowance (pre-November 2010)

Commentary – VAT Reporter ¶24-300 ; VAT Reporter ¶340

EU sales list

Commentary – VAT Reporter ¶64-800

European Research Infrastructure Consortia (ERIC)

Commentary – VAT Reporter ¶24-310 ; VAT Reporter ¶340

European Research Infrastructure Consortia (ERIC), supply of goods or services

Legislation/Regulatory – VATA94 Sch. 8, Grp. 18

Exemption with credit for export of goods

Case Law – Pieńkowski v Dyrektor Izby Skarbowej w Lublinie (Case C-307/16) [2018] BVC 13

Export of goods

Direct

Commentary – VAT Reporter ¶63-120 ; VAT Reporter ¶63-140

EU sales

Commentary – VAT Reporter ¶63-160

New means of transport

Commentary – VAT Reporter ¶63-260

Proof

Commentary – VAT Reporter ¶63-080–VAT Reporter ¶63-100

To a place in the EU (Single Market)

Commentary – VAT Reporter ¶20-125

To a place outside the member states

Commentary – VAT Reporter ¶20-125

Export of services

Commentary – VAT Reporter ¶20-125

Exports

– see Export of goods

Failure of member state to fulfil obligations

Case Law – E.C. Commission v. United Kingdom (Case No. 416/85). (1988) 3 BVC 378

Financial investments

– see Financial investments

Fiscal warehousing, services

Legislation/Regulatory – VATA94 s. 18C

Food

– see also Food and drink

Generally

Legislation/Regulatory – VATA94 Sch. 8, Grp. 1

Case Law – Mucho Mas Ltd (t/a Chilango) [2016] TC 05071

Food and drink

– see Food and drink

Food of a kind used for human consumption

Case Law – Nestlé UK Ltd v Revenue and Customs Commissioners [2018] BVC 505

Footwear

Children's

– see also Children's clothing and footwear

Legislation/Regulatory – VATA94 Sch. 8, Grp. 16

Protective

Commentary – VAT Reporter ¶24-125

Legislation/Regulatory – VATA94 Sch. 8, Grp. 16

Free zone goods

Legislation/Regulatory – ESC 3.14

Freight containers, export of

Legislation/Regulatory – SI 1995/2518 reg. 128

General provision

Legislation/Regulatory – VATA94 s. 30

Generally

Commentary – VAT Reporter ¶20-000 ; VAT Reporter ¶20-100 ; VAT Reporter ¶33-075

Gold

Legislation/Regulatory – VATA94 Sch. 8, Grp. 10

Gold or gold coins

Commentary – VAT Reporter ¶22-875 ; VAT Reporter ¶340

Goods and services

Conditions

Commentary – VAT Reporter ¶20-000

Official publication

Commentary – VAT Reporter ¶20-000

Transitional provisions

Commentary – VAT Reporter ¶20-000

Grazing rights

Commentary – VAT Reporter ¶20-350

Greyhound feed

Commentary – VAT Reporter ¶20-400

Handicapped persons

– see Handicapped persons

Handicapped persons, aids for

– see Handicapped persons

Heated water

Commentary – VAT Reporter ¶20-450

Helmets, protective

Legislation/Regulatory – VATA94 Sch. 8, Grp. 16

Holiday accommodation

Long lease on chalet in site with holiday facilities

Case Law – Haven Leisure Ltd. (1990) 5 BVC 844

Hot food

Legislation/Regulatory – VATA94 Sch. 8, Grp. 1

Houseboats

Generally

Commentary – VAT Reporter ¶340

Legislation/Regulatory – VATA94 Sch. 8, Grp. 9

Restriction

Commentary – VAT Reporter ¶22-775

Scope

Commentary – VAT Reporter ¶22-775

Imported goods

Commentary – VAT Reporter ¶340 ; VAT Reporter ¶63-750(1)

Legislation/Regulatory – VATA94 s. 30, Sch. 8, Grp. 13

Incorrect certificates, penalty

– see Incorrect certificates penalty

Incorrect customer declaration

Legislation/Regulatory – ESC 3.11

Insurance

– see Insurance and insurance services

International services

– see also International services

Generally

Legislation/Regulatory – VATA94 Sch. 8, Grp. 7

Intra-community supply of goods

Case Law – Euro Tyre BV – Sucursal em Portugal v Autoridade Tributária e Aduaneira (Case C-21/16) [2017] BVC 9

Invoices

Commentary – VAT Reporter ¶55-800

Land and buildings

Construction of buildings etc.

– see Construction of buildings

Generally

Commentary – Essential Tax Companion ¶70050

Investment

Commentary – VAT Reporter ¶41-650(3)

Legitimate expectation

Case Law – Corkteck Ltd v Revenue and Customs Commissioners. [2009] BVC 378

Letting on hire of goods

Legislation/Regulatory – VATA94 s. 30

Lifeboats

– see Lifeboats and equipment

Live animals

– see Food and drink

Magazines

Legislation/Regulatory – VATA94 Sch. 8, Grp. 3

Maps

– see Printed matter

Maps, charts and topographical plans

Legislation/Regulatory – VATA94 Sch. 8, Grp. 3

Misdeclaration penalty, reasonable excuse

Commentary – VAT Reporter ¶60-044

Mobile homes on permanent site

Case Law – Customs and Excise Commissioners v Barratt. [1995] BVC 289

Motor cycle helmets

Commentary – VAT Reporter ¶24-125

Motor homes and caravans

Case Law – Oak Tree Motor Homes Ltd v Revenue and Customs Commissioners [2017] BVC 504

New building constructed by charitable community association

Case Law – New Deer Community Association v Revenue and Customs Commissioners [2015] BVC 535

News agencies

Commentary – VAT Reporter ¶21-150

Newspapers

– see Newspapers, journals and periodicals

Newspapers and journals

Legislation/Regulatory – VATA94 Sch. 8, Grp. 3

Nuts, salted/roasted

Legislation/Regulatory – VATA94 Sch. 8, Grp. 1

Overriding exemption

Commentary – VAT Reporter ¶20-150

Pamphlets

– see Printed matter

Passenger transport

Commentary – VAT Reporter ¶22-375

Pet food

Legislation/Regulatory – VATA94 Sch. 8, Grp. 1

Pilotage services

Commentary – VAT Reporter ¶22-525

Potato products

Legislation/Regulatory – VATA94 Sch. 8, Grp. 1

Printed matter

– see Printed matter; Printer matter

Printed matter published in instalments

Legislation/Regulatory – ESC 3.15

Processing or treatment and repairs to goods

Legislation/Regulatory – VATA94 s. 30(2A)

Protected buildings

– see also Protected buildings

Generally

Legislation/Regulatory – VATA94 Sch. 8, Grp. 6

Protective boots/helmets

Legislation/Regulatory – VATA94 Sch. 8, Grp. 16

Protective helmets and footwear

Commentary – VAT Reporter ¶24-125

Radios for the blind

Commentary – VAT Reporter ¶50-320

Registration, exemption from

Legislation/Regulatory – VATA94 Sch. 1, para. 14

Relevant charitable purpose, use for

Case Law – New Deer Community Association v Revenue and Customs Commissioners [2015] BVC 535

Residential buildings

– see Construction of buildings; Residential accommodation/buildings

Retail sales of goods to travellers

Commentary – VAT Reporter ¶63-320

Right to exemption with credit for input tax

Case Law – Plöckl v Finanzamt Schrobenhausen (Case C-24/15) [2016] BVC 38

Sale of part of building designed as a dwelling

Case Law – Cavendish Green Ltd v Revenue and Customs Commissioners [2018] BVC 508

Sales and disposals

Commentary – Essential Tax Companion ¶70160

Salvage services

Commentary – VAT Reporter ¶22-525

Seeds

Legislation/Regulatory – VATA94 Sch. 8, Grp. 1

Services relating to goods subject to fiscal warehousing

Commentary – VAT Reporter ¶63-870

Sewerage services

Commentary – VAT Reporter ¶20-450 ; VAT Reporter ¶340

Legislation/Regulatory – VATA94 Sch. 8, Grp. 2

Sheet music

– see also Printed matter

Generally

Legislation/Regulatory – VATA94 Sch. 8, Grp. 3

Ships

– see Ships

Smoking cessation, prescribed products

Commentary – VAT Reporter ¶32-540

Snacks, savoury

Legislation/Regulatory – VATA94 Sch. 8, Grp. 1

Sports drinks

Legislation/Regulatory – VATA94 Sch. 8, Grp. 1

Status of recipient of supply

Commentary – VAT Reporter ¶20-175

Storage of left luggage at airports

Case Law – Revenue and Customs Commissioners v EB Central Services Ltd & Anor. [2007] BVC 466 ; Revenue and Customs Commissioners v EB Central Services Ltd & Anor. [2008] BVC 543

Stores for use on ship or aircraft

Legislation/Regulatory – VATA94 s. 30

Supplies of education to students paying less than cost of providing course

Case Law – Revenue and Customs Commissioners v Wakefield College [2016] BVC 501

Talking books

Legislation/Regulatory – VATA94 Sch. 8, Grp. 4

Talking books for blind and handicapped persons

Commentary – VAT Reporter ¶340 ; VAT Reporter ¶50-320

Tax-free shops

Commentary – VAT Reporter ¶23-430 ; VAT Reporter ¶340

Legislation/Regulatory – ESC 9.1 ; VATA94 Sch. 8, Grp. 14

Tea

Legislation/Regulatory – VATA94 Sch. 8, Grp. 1

Terminal markets, supplies in

Legislation/Regulatory – SI 1973/173 art. 2-4

Topographical plans

– see Printed matter

Towage services

Commentary – VAT Reporter ¶22-525

Training supplied to foreign governments

Legislation/Regulatory – ESC 3.17

Transport

– see Transport

Treatment or processing goods of another

Commentary – VAT Reporter ¶13-705

Warehouses, services

Legislation/Regulatory – VATA94 s. 18C

Water

Generally

Commentary – VAT Reporter ¶20-450

Legislation/Regulatory – VATA94 Sch. 8, Grp. 2

Hot water for space-heating system

Case Law – LUT Utilities Ltd. [1996] BVC 2,948

Unmetered cold water provided by landlord

Case Law – Revenue and Customs Commissioners v Honourable Society of Middle Temple. [2013] BVC 1,690

Wireless sets for the blind

Legislation/Regulatory – VATA94 Sch. 8, Grp. 4

Work on goods imported into EU

Commentary – VAT Reporter ¶65-700

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