– see also Value added tax (VAT)

Abolition, fuel and power

Across member states

Aircraft

Alcoholic beverages

Alterations to buildings

Ambulance services

Animal feeding stuffs

– see also Animals

Generally

Animals for human consumption

Avoidance scheme, sale of goods donated by charity

Bank notes

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

Banks and financial institutions

Monetary financial services

Non-monetary financial services

Beverages

Biscuits

Black Box, commodities

Generally

Gold and gold bullion

Blind persons, talking books and radios

Boats designed for recreation or pleasure

Conversion of tug

Houseboat

Replica Dutch barge

Books

– see also Printed matter

Generally

Boots, protective

Breach of conditions, penalty

Building construction for educational use

Building materials

Bedroom furniture

Generally

Log burning fire

Supply by main contractor to subcontractor

Caravans

'Lodja Sleep' accommodation units

Generally

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

Letting of immovable property

Mobile home sold with licence to occupy site

Motor caravans v. motor homes

Permanent, housing of homeless families

Removable contents, meaning

Residential, zero-rated civil engineering work at caravan park

Restriction

Sale of residential caravans and contents

Scope

Static

Veranda supplied

Catering

Certificates

Change in description of supplies

Charitable buildings, construction

Charities

– see also Charities

Advertisements

Aids for handicapped persons

Construction of buildings

Donations, sale, letting or export

Eligible body, meaning

Export of goods

Medical care/surgical treatment, medicinal products for

Medical/veterinary research, medicinal products for

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

Relevant goods supplied to eligible body

Relevant goods, meaning

Repair/maintenance of relevant goods

Supplies of goods used in connection with collection of monetary donations

Supplies of relevant goods

Charts

Chemists, supply of goods

Children's clothing and footwear

Generally

Children's picture and painting books

Children's picture/painting books

Civil engineering work

Construction of new sewage treatment plant

Houseboats, foul drainage system and services to natural water basin

Residential accommodation

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

Civil engineering work at caravan park

Coffee

Confectionery

Construction by rugby club of a clubhouse on sports ground

Construction following demolition of building except for part of facade

Construction of buildings

Construction of dwellings or residential/charitable buildings

First grant of major interest

Generally

Supply in course of construction of any related services

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

Construction of student accommodation

Construction services

Construction services, flowcharts

Generally

Protected buildings

Crash helmets

Customs warehouse, withdrawal for retailers

Dairy products

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

Digitised publications

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

Disposals of commercial property, flowcharts

Converted buildings

New buildings

Protected buildings

Distilled/deionised water

Do-it-yourself (DIY) residential conversion scheme

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

Double glazing

Drinks

Drugs administered to patients in own homes by nurses

Drugs and medicines

– see also Drugs and medicines

Generally

Goods dispensed by chemists on prescription

Drugs and medicines dispensed by chemist on prescription

Cure for baldness

Evenings primrose

Private hospital

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

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

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

Dwellings, construction

First grant

Generally

Supply of services

Emissions allowance (pre-November 2010)

EU sales list

European Research Infrastructure Consortia (ERIC)

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

Exemption with credit for export of goods

Export of goods

Direct

EU sales

New means of transport

Proof

To a place in the EU (Single Market)

To a place outside the member states

Export of services

Exports

Failure of member state to fulfil obligations

Financial investments

Fiscal warehousing, services

Food

– see also Food and drink

Generally

Food and drink

Food of a kind used for human consumption

Footwear

Children's

Protective

Free zone goods

Freight containers, export of

General provision

Generally

Gold

Gold or gold coins

Goods and services

Conditions

Official publication

Transitional provisions

Grazing rights

Greyhound feed

Handicapped persons

Handicapped persons, aids for

Heated water

Helmets, protective

Holiday accommodation

Long lease on chalet in site with holiday facilities

Hot food

Houseboats

Generally

Restriction

Scope

Imported goods

Incorrect certificates, penalty

Incorrect customer declaration

Insurance

International services

Generally

Intra-community supply of goods

Invoices

Land and buildings

Construction of buildings etc.

Generally

Investment

Legitimate expectation

Letting on hire of goods

Lifeboats

Live animals

Magazines

Maps

Maps, charts and topographical plans

Misdeclaration penalty, reasonable excuse

Mobile homes on permanent site

Motor cycle helmets

Motor homes and caravans

New building constructed by charitable community association

News agencies

Newspapers

Newspapers and journals

Nuts, salted/roasted

Overriding exemption

Pamphlets

Passenger transport

Pet food

Pilotage services

Potato products

Printed matter

Printed matter published in instalments

Processing or treatment and repairs to goods

Protected buildings

– see also Protected buildings

Generally

Protective boots/helmets

Protective helmets and footwear

Radios for the blind

Registration, exemption from

Relevant charitable purpose, use for

Residential buildings

Retail sales of goods to travellers

Right to exemption with credit for input tax

Sale of part of building designed as a dwelling

Sales and disposals

Salvage services

Seeds

Services relating to goods subject to fiscal warehousing

Sewerage services

Sheet music

– see also Printed matter

Generally

Ships

– see Ships

Smoking cessation, prescribed products

Snacks, savoury

Sports drinks

Status of recipient of supply

Storage of left luggage at airports

Stores for use on ship or aircraft

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

Talking books

Talking books for blind and handicapped persons

Tax-free shops

Tea

Terminal markets, supplies in

Topographical plans

Towage services

Training supplied to foreign governments

Transport

– see Transport

Treatment or processing goods of another

Warehouses, services

Water

Generally

Hot water for space-heating system

Unmetered cold water provided by landlord

Wireless sets for the blind

Work on goods imported into EU