Commentary

VATA 1994 Sch 9

Tax tables
Tax tables | Commentary

VATA 1994 Sch 9

Tax tables | Commentary

Exempt supplies

VATA 1994 Sch 9

No tax is chargeable on an exempt supply, and input tax cannot be recovered except as allowed under the partial exemption provisions (SI 1995/2518 Part XIV; Notice 706).

Group 1Land
Group 2Insurance
Group 3Postal services
Group 4Betting, gaming and lotteries
Group 5Finance
Group 6Education
Group 7Health and welfare
Group 8Burial and cremation
Group 9Subscriptions to trade unions, professional and other public interest bodies
Group 10Sport, sports competitions and physical education
Group 11Works of art etc
Group 12Fund-raising events by

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