Value Added Tax Act 1994

Part IU.K. Index to zero-rated supplies of goods and services

Subject matterGroup Number1983 Group Number
Bank notesGroup 11Group 13
Books etc.Group 3Group 3
Caravans and houseboatsGroup 9Group 11
Charities etc.Group 15Group 16
Clothing and footwearGroup 16Group 17
Construction of buildings etc.Group 5Group 8
Drugs, medicines, aids for the handicapped etc.Group 12Group 14
FoodGroup 1Group 1
GoldGroup 10Group 12
Imports, exports etc.Group 13Group 15
International servicesGroup 7Group 9
Protected buildingsGroup 6Group 8A
Sewerage services and waterGroup 2Group 2
Talking books for the blind and handicapped and wireless sets for the blindGroup 4Group 4
Tax-free shopsGroup 14Group 15A
TransportGroup 8Group 10