Types of supply

This guidance note has been updated to reflect the changes resulting from the CJEU decisions in DNB Banka AS (C-326/15), Aviva (C-605/15), Commission v Luxembourg...

The table below provides a glossary of the most common VAT terms used.VAT termDescriptionTaxableThis is a supply made by a business that is liable to VAT at either the...

OverviewIf a supply is included within VATA 1994, Sch 8, Groups 1-18 it is zero-rated. This means that the supply is taxable but it is taxable at the zero rate. The fact...

This guidance note provides an overview of the VAT treatment of insurance products and should be read in conjunction with the Insurance ― specific transactions and...

This guidance note provides an overview of the current ESC in force as published by HMRC in Notice 48  (12 September 2017). Please note that concessions that are obsolete...

The following list provides an overview of the VAT treatment of various supplies of fuel and power. The reduced rate list assumes that the supplier is providing the fuel...

This guidance note covers the VAT treatment of drink and savoury snacks. This guidance note should be read in conjunction with VAT treatment of supplies of food and VAT...

This guidance note provides an overview of relevant case law that may be of assistance to a business or its adviser in determining whether the business is making a single...

This guidance note provides an overview of case law regarding whether products are regarded as zero-rated cakes or standard-rated items of confectionery.Zero-ratedThe...

This guidance note provides an overview of the VAT treatment of food processing services.BackgroundIf a business provides food processing services in connection with...