Exempt supplies
An exempt supply is not chargeable to VAT, but input cannot be reclaimed except as computed under the provisions on partial exemption.

Group

1.

Land

2.

Insurance

3.

Postal Services

4.

Betting, gaming and lotteries

5.

Finance

6.

Education

7.

Healtn and welfare

8.

Burial and cremation

9.

Subscriptions to trade unions, professional bodies and public interest bodies

10.

Sport, sports competitions and physical education

11.

Works of art etc.

12.

Fund raising events by charities and other qualifying bodies

13.

Cultural services etc.

14.

Supplies of goods where input tax cannot be recovered

15.

Investment gold