½Û×ÓÊÓƵ

Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.2 Zero-rating /Zero-rating—Schedule 8 / V4.210 Overview of zero-rating under VATA 1994, Sch 8
Commentary

V4.210 Overview of zero-rating under VATA 1994, Sch 8


Part V4 Exemption, zero-rating and reduced rates

V4.210 Overview of zero-rating under VATA 1994, Sch 8

This paragraph presents an overview of VATA 1994, Sch 8, including:

  1. Ìý

    •ÌýÌýÌýÌý the application of VATA 1994, Sch 8 to supplies of goods and services

  2. Ìý

    •ÌýÌýÌýÌý the groups of goods and services within VATA 1994, Sch 8

  3. Ìý

    •ÌýÌýÌýÌý the application of VATA 1994, Sch 8 to imports

  4. Ìý

    •ÌýÌýÌýÌý (in connection with the period before IP completion day, ie 11pm on 31 December 2020 and Northern Ireland after that date) the application of VATA 1994, Sch 8 to acquisitions

Supplies under Schedule 8—overview of zero-rated supplies

A supply of goods or services is zero-rated if1:

  1. Ìý

    •ÌýÌýÌýÌý the goods or services are described in VATA 1994, Sch 8

  2. Ìý

    •ÌýÌýÌýÌý the supply is described in VATA 1994, Sch 8

  3. Ìý

    •ÌýÌýÌýÌý it is work on another person's goods, which produces goods that would be within either one of the two bullets above

Powers of the Treasury to alter

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
TAKE A FREE TRIAL TAKE A FREE TRIAL

Web page updated on 17 Mar 2025 13:58