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Value Added Tax Act 1994

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Changes over time for: Part I

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Version Superseded: 01/04/2022

Status:

Point in time view as at 08/11/2021.

Changes to legislation:

There are currently no known outstanding effects for the Value Added Tax Act 1994, Part I. Help about Changes to Legislation

Part IU.K. Index to zero-rated supplies of goods and services

Subject matterGroup Number1983 Group Number
Bank notesGroup 11Group 13
Books etc.Group 3Group 3
Caravans and houseboatsGroup 9Group 11
Charities etc.Group 15Group 16
Clothing and footwearGroup 16Group 17
Construction of buildings etc.Group 5Group 8
Drugs, medicines, aids for the [F1disabled] etc.Group 12Group 14
F2... F2. . .
F3. . .F3. . .
FoodGroup 1Group 1
[F4Free zones Group 22]
GoldGroup 10Group 12
Imports, exports etc.Group 13Group 15
International servicesGroup 7Group 9
[F5Online marketplaces (deemed supply) Group 21]
[F6Personal protective equipment (coronavirus) Group 20]
Protected buildingsGroup 6Group 8A
Sewerage services and waterGroup 2Group 2
Talking books for the blind and [F7disabled] and wireless sets for the blindGroup 4Group 4
F8. . .F8. . .F8. . .
TransportGroup 8Group 10
[F9Women'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 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. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

F5Words 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

F7Word 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)

F8Sch. 8 Pt. I: entry relating to “tax-free shops” deleted (1.7.1999) by S.I. 1999/1642, art. 2(a)

F9Words 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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