Division V4.2     Zero-rating

Introduction to zero-rating

Overview and principles of the zero rate V4.201

Zero-rating—exports, terminal markets, warehoused goods

Goods exported or shipped abroad V4.207

Transactions in commodities V4.208

Services in warehouses and fiscal warehouses V4.209

Zero-rating—Schedule 8

Overview of zero-rating under VATA 1994, Sch 8 V4.210

Food and animal feeding stuffs

Overview of zero rating for food and animal feeding stuffs V4.217

Food of a kind used for human consumption V4.218

Food of a kind for human consumption—excepted items V4.219

Supplies in the course of catering V4.220

Food processing services V4.221

Animal feeding stuffs V4.222

Animal feeding stuffs—excepted items V4.223

Seeds, etc. V4.224

Live animals V4.225

Buildings and construction

Overview of zero-rating for buildings and civil

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