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Point in time view as at 08/11/2021.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

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
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 [disabled] etc. | Group 12 | Group 14 |
... | . . . | |
. . . | . . . | |
Food | Group 1 | Group 1 |
[Free zones | Group 22] | |
Gold | Group 10 | Group 12 |
Imports, exports etc. | Group 13 | Group 15 |
International services | Group 7 | Group 9 |
[Online marketplaces (deemed supply) | Group 21] | |
[Personal 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 [disabled] and wireless sets for the blind | Group 4 | Group 4 |
. . . | . . . | . . . |
Transport | Group 8 | Group 10 |
[Women's sanitary products | Group 19] | |
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