Part V4     Exemption, zero-rating and reduced rates

V4.1     Exemption

V4.2     Zero-rating

V4.3     Exports and removals of goods to other member states

V4.4     Reduced rate

Division V4.1     Exemption

Overview of exemption

Meaning of 'exemption' V4.101

Land and buildings

Exemption—land and buildings V4.111

Exemption—nature of land, interests, rights and licences V4.112

Exemption—specific supplies falling within VATA 1994, Sch 9, Group 1 V4.112A

Supplies in relation to land excluded from exemption—introduction V4.113

Supplies in relation to land excluded from exemption—buildings V4.113A

Supplies in relation to land excluded from exemption—civil engineering works V4.113B

Supplies in relation to land excluded from exemption—developmental grants V4.113C

Supplies in relation to land excluded from exemption—the taking of game or fish

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