Commentary

V7.331 Supplies that are zero-rated

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.331 Supplies that are zero-rated

Part V7 Tax planning | Commentary

V7.331 Supplies that are zero-rated

The groups of zero-rated supplies, specified in the VATA 1994, Sch 8 are listed below. For advisers who have specific queries regarding any of the categories, the relevant HMRC public notice reference is shown in brackets against each group heading. The easiest way to view the notices is on the GOV.UK website at https://www.gov.uk/government/collections/vat-notices-numerical-order.

  1.  

    •     Group 1: Food (Notices 701/14/15; 701/15/11)

  2.  

    •     Group 2: Water and sewerage services (Notice 701/16/02)

  3.  

    •     Group 3: Books and printed matter (Notice 701/10/16)

  4.  

    •     Group 4: Talking books for the blind and disabled and wireless sets for the blind

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