What goods and services are zero-rated for VAT?

You can zero rate the supply of the making of arrangements for: the export of any goods a supply of services which is itself zero-rated as work on goods for export from the UK any supply of services which is made outside the UK Zero rating under these provisions only applies to the actual making of arrangements for eligible supplies. It does not extend to services which simply facilitate supplies. For more information see: The VAT treatment of passenger transport (VAT Notice 744A) Freight transp

If you provide medical treatment that is exempt from VAT, any charge that you make for bandages, drugs, medicines or prostheses, administered or applied to your patient in the course of the treatment is also exempt. Any items that are separable from the treatment (such as privately dispensed drugs supplied for self administration by a patient, for example, for overseas travel purposes) are not exempt from VAT, and will usually be standard-rated. Read sections ‘3.3 Contraceptive products’ and ‘3.

Part 6 Other taxes Value added tax Zero-rating: splitting of supplies 75 1 In Part 2 of Schedule 8 to VATA 1994 (zero-rating: groups), Group 3 (books, etc ) is amended as follows. 2 For “ Note : Items 1 to 6—” substitute— Notes 1 Items 1 to 6— . 3 At the end insert— 2 Items 1 to 6 do not include goods in circumstances where— a the supply of the goods is connected with a supply of services, and b those connected supplies are made by different suppliers. 3 For the purposes of Note (2) a supply of

Guidance manual VAT Water and Sewerage Services explains which supplies of water and sewerage services are zero-rated and which are standard-rated.

e Finance Act 1994 to this part 85F 1 The provisions of Part 1, Chapter 2 (appeals and penalties) of the Finance Act 1994 (“FA 1994”) apply in relation to contraventions of any requirements imposed by or under regulations 85B, C or D with the following modifications. 2 A contravention referred to in paragraph (1) is to be treated as a default falling within section 12(2) FA 1994 (assessments). 3 A decision whether or not and in which respects any person is to be or is to continue to be approved

If you act as the initial intermediary in arranging zero-rated passenger transport then your services of arranging it are also zero-rated. Zero-rated passenger transport includes: scheduled flights journeys from a place within to a place outside the UK and vice versa most UK transport in vehicles with a carrying capacity of not less than 10 people Further information can be found in The VAT treatment of passenger transport (VAT Notice 744A). However, see paragraph 2.6 if you are not the initial

This is the rate of VAT (0%), liable on supplies of certain goods and services, for example, food and children’s clothes. For more information on what goods and services are zero-rated see the VAT guide (VAT Notice 700). Although no VAT is charged on these supplies, any input tax incurred by a charity in the making of zero-rated supplies is recoverable. Unlike exempt activities, charities (and any other business), whose business activities are wholly zero-rated, are able to register for VAT.

These are goods and services that are standard-rated, reduced-rated or zero-rated when sold by a business, which could include a charity, that’s registered for VAT: the standard rate is charged on most goods and services the reduced rate is charged on goods and services listed in Schedule 7A to the VAT Act, examples include children’s car seats and domestic fuel and power the zero rate applies to goods and services listed in Schedule 8 to the VAT Act, examples include food, books and passenger t

Citation, commencement and effect 1 1 This Order may be cited as the Value Added Tax (Drugs and Medicines) Order 2014. 2 This Order comes into force on 21st May 2014 and has effect in relation to supplies made on or after that date. Amendment of Group 12 of Schedule 8 to the Value Added Tax Act 1994 2 In Group 12 of Schedule 8 to the Value Added Tax Act 1994 (zero-rating: drugs, medicines, aids for the handicapped, etc. ), in Note (2B)— a after paragraph (f), insert— fa a physiotherapist indepen

Supplies of construction in relation to certain types of buildings are zero-rated (VCONST02000), and are excluded from the reverse charge by VAT Act 1994 s55A as there is no VAT to account for. There are no special invoicing considerations in relation to the construction reverse charge where there is a zero-rated supply of construction services reported within the CIS. Goods excluded from zero-rating Certain goods (including white goods, carpets, and domestic electrical or gas appliances other t

Some supplies made by or to charities are zero-rated, some are reduced-rated, some are standard-rated and some exempt. For example: advertising supplied to charities — zero-rated, read Goods or services supplied to charities (VAT Notice 701/58) goods donated to a charity for sale by them — zero-rated For more information read How VAT affects charities (VAT Notice 701/1).

Computer devices and systems are increasingly being used as aids to disability. Most are general use products which may be useful for disabled people but are designed to be used by disabled and non-disabled people alike. These include: desktops laptops tablets smartphones e-readers Such products can only be bought VAT free when they’re sold as part of an assistive technology system. Assistive technology involves the pre-installation of specialist software which is specifically required by the di

Citation, commencement, effect and revocation 1 1 This Order may be cited as the Value Added Tax (Drugs and Medicines) Order 2020 and (subject as follows) comes into force on 1st April 2020. 2 Article 2— a comes into force on 1st April 2020, and b has effect in relation to supplies made on or after 1st April 2020 but before IP completion day (and, accordingly, paragraph (ca) inserted by article 2 is repealed, and article 2 of this Order is revoked, on IP completion day). 3 Article 3— a comes int

Because of the diversity of activities undertaken by charities it is not possible to list every relevant section of legislation. The areas of legislation offering specific reliefs to charities are as follows. The Value Added Tax Act 1994 Section 29A reduce rates goods and services listed in Schedule 7A to the Act. The supply to charities of fuel and power in buildings used by charities for non-business purposes is reduced-rated under Group 1 of Schedule 7A. The Value Added Tax Act 1994 Section 3

Part II Reliefs, exemptions and repayments Reliefs etc. generally available Zero-rating. 30 1 Where a taxable person supplies goods or services and the supply is zero-rated, then, whether or not VAT would be chargeable on the supply apart from this section— a no VAT shall be charged on the supply; but b it shall in all other respects be treated as a taxable supply; and accordingly the rate at which VAT is treated as charged on the supply shall be nil. 2 A supply of goods or services is zero-rate