Commentary

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

Part V4 Exemption, zero-rating and reduced rates

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

Food and animal feeding stuffs

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

This paragraph provides an overview of the scope of zero-rating extended to certain food products as conferred by VATA 1994, Sch 8, Group 1.

Under VATA 1994, Sch 8, Group 1, Items 1–4 zero-rating for food extends to the following:

  1.  

    •     food of a kind used for human consumption, see V4.218

  2.  

    •     animal feeding stuffs, see V4.222

  3.  

    •     seeds or other means of propagation of plants comprised in the two bullets above, see V4.224

  4.  

    •     live animals of a kind generally used as, or

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial