Value Added Tax Act 1994

Part IU.K. Index to exempt supplies of goods and services

Betting, gaming and lotteriesGroup 4
Burial and cremationGroup 8
[F1 Cultural services etc][F1 Group 13]
EducationGroup 6
FinanceGroup 5
Fund raising events by charities and other qualifying bodiesGroup 12
Health and welfareGroup 7
InsuranceGroup 2
[F2 Investment gold][F2 Group 15]
LandGroup 1
Postal servicesGroup 3
Sport, sports competitions and physical educationGroup 10
[F3 Supplies of goods where input tax cannot be recovered][F3 Group 14]
[F4Subscriptions to trade unions, professional and other public interest bodies][F4Group 9]
Works of art etcGroup 11

Textual Amendments

F1Sch. 9 Pt. I: entry inserted (1.12.1999) by S.I. 1999/2834, art. 3(b)

F2Sch. 9 Pt. I: entry inserted (1.1.2000) by S.I. 1999/3116, art. 2(2)

F3Sch. 9 Pt. I: entry inserted (1.3.2000) by S.I. 1999/2833, art. 2(2)

F4Sch. 9 Pt. I: entry substituted (1.12.1999) by S.I. 1999/2834, art. 3(a)