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Value Added Tax Act 1994
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There are currently no known outstanding effects for the Value Added Tax Act 1994, Part I.
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Part IU.K. Index to zero-rated supplies of goods and services
| Subject matter | Group Number | 1983 Group Number |
|---|---|---|
| Bank notes | Group 11 | Group 13 |
| Books etc. | Group 3 | Group 3 |
| Caravans and houseboats | Group 9 | Group 11 |
| Charities etc. | Group 15 | Group 16 |
| Clothing and footwear | Group 16 | Group 17 |
| Construction of buildings etc. | Group 5 | Group 8 |
| Drugs, medicines, aids for the [F1disabled] etc. | Group 12 | Group 14 |
| [F2Energy-saving materials: installation in England and Wales and Scotland from 1 April 2022 to 31 March 2027 [F3, and in Northern Ireland from 1st May 2023 to 31st March 2027] | Group 23] | |
| F4. . . | F4. . . | |
| F5. . . | F5. . . | |
| Food | Group 1 | Group 1 |
| [F6Free zones | Group 22] | |
| Gold | Group 10 | Group 12 |
| Imports, exports etc. | Group 13 | Group 15 |
| International services | Group 7 | Group 9 |
| [F7Online marketplaces (deemed supply) | Group 21] | |
| [F8Personal protective equipment (coronavirus) | Group 20] | |
| Protected buildings | Group 6 | Group 8A |
| Sewerage services and water | Group 2 | Group 2 |
| Talking books for the blind and [F9disabled] and wireless sets for the blind | Group 4 | Group 4 |
| F10. . . | F10. . . | F10. . . |
| Transport | Group 8 | Group 10 |
| [F11Women's sanitary products | Group 19] |
Textual Amendments
F1Word in Sch. 8 Pt. I substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 5(a)
F2Words in Sch. 8 Pt. I inserted (1.4.2022) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2022 (S.I. 2022/361), arts. 2, 7(2)
F3Words in Sch. 8 Pt. 1 table inserted (1.5.2023) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 3(2)
F4 Words in Sch. 8 Pt. I omitted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Emissions Allowances) Order 2010 (S.I. 2010/2549), arts. 1(2), 2(2)
F5Entry relating to European Research Infrastructure Consortia in Sch. 8 Pt. 1 index omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) (which amending provision Sch. 8 para. 94(2) is itself omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 10(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)
F6Words in Sch. 8 Pt. I inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 8(2)
F7Words in Sch. 8 Pt. I inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 16(2) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
F8Words in Sch. 8 Pt. I inserted (1.5.2020) by The Value Added Tax (Zero Rate for Personal Protective Equipment) (Coronavirus) Order 2020 (S.I. 2020/458), arts. 1, 3
F9Word in Sch. 8 Pt. I substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 5(b)
F10Sch. 8 Pt. I: entry relating to “tax-free shops” deleted (1.7.1999) by S.I. 1999/1642, art. 2(a)
F11Words in Sch. 8 Pt. I inserted (with effect in accordance with s. 126(5)(6) of the amending Act) by Finance Act 2016 (c. 24), s. 126(3); S.I. 2020/1642, reg. 3
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