Value Added Tax Act 1994

Part I U.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 handicapped etc.	Group 12	Group 14
F1 ...	F1 . . .
[F2 European Research Infrastructure Consortia]	[F2 Group 18]
Food	Group 1	Group 1
Gold	Group 10	Group 12
Imports, exports etc.	Group 13	Group 15
International services	Group 7	Group 9
Protected buildings	Group 6	Group 8A
Sewerage services and water	Group 2	Group 2
Talking books for the blind and handicapped and wireless sets for the blind	Group 4	Group 4
F3 . . .	F3 . . .	F3 . . .
Transport	Group 8	Group 10
[F4 Women's sanitary products	Group 19]

Textual Amendments

F1 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)

F2 Words in Sch. 8 Pt. I inserted (1.1.2013) by The Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012 (S.I. 2012/2907), arts. 1, 3(1) (with art. 1(2))

F3 Sch. 8 Pt. I: entry relating to “tax-free shops” deleted (1.7.1999) by S.I. 1999/1642, art. 2(a)

F4 Words 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)