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Value Added Tax Act 1994
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Point in time view as at 08/11/2021.
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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 |
| F2... | F2. . . | |
| F3. . . | F3. . . | |
| Food | Group 1 | Group 1 |
| [F4Free zones | Group 22] | |
| Gold | Group 10 | Group 12 |
| Imports, exports etc. | Group 13 | Group 15 |
| International services | Group 7 | Group 9 |
| [F5Online marketplaces (deemed supply) | Group 21] | |
| [F6Personal 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 [F7disabled] and wireless sets for the blind | Group 4 | Group 4 |
| F8. . . | F8. . . | F8. . . |
| Transport | Group 8 | Group 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)
F4Words 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)
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
F6Words 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
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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