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 |
| F2... | F2. . . | |
| [F3European Research Infrastructure Consortia] | [F3Group 18] | |
| Food | Group 1 | Group 1 |
| Gold | Group 10 | Group 12 |
| Imports, exports etc. | Group 13 | Group 15 |
| International services | Group 7 | Group 9 |
| [F4Personal 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 [F5disabled] and wireless sets for the blind | Group 4 | Group 4 |
| F6. . . | F6. . . | F6. . . |
| Transport | Group 8 | Group 10 |
| [F7Women'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)
F2 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)
F3Words 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))
F4Words 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
F5Word 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)
F6Sch. 8 Pt. I: entry relating to “tax-free shops” deleted (1.7.1999) by S.I. 1999/1642, art. 2(a)
F7Words 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)