Zero-rated supplies
A zero-rated supply is chargeable to VAT at the rate of 0%.

Group

1.

Food (excluding food supplied in the course of catering)

2.

Sewerage services and water (excluding distilled and bottled water)

3.

Books, pamphlets, newspapers, journals, maps, music, etc

4.

Talking books for the blind and handicapped and wireless sets for the blind

5.

Construction of buildings, etc

6.

Protected buildings

7.

International services

8.

Transport

9.

Caravans and houseboats

10.

Gold

11.

Bank notes

12.

Drugs, medicines, aids for the handicapped etc.

13.

Imports, exports etc.

14.

Tax-free shops (repealed for supplies made after 30.06.99)

15.

Charities

16.

Clothing and footwear