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Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.2 Zero-rating /Gold and bank notes / V4.277 Gold

V4.277 Gold

This paragraph considers the zero-rating extended to gold which is conferred by VATA 1994, Sch 8, Group 10. In particular, it examines:

  1. Ìý

    •ÌýÌýÌýÌý the items covered by the zero-rating for gold

  2. Ìý

    •ÌýÌýÌýÌý zero-rating of gold supplied by a Central Bank (Item 1)

  3. Ìý

    •ÌýÌýÌýÌý zero-rating of gold supplied by the London Gold Market to a Central Bank (Item 2)

  4. Ìý

    •ÌýÌýÌýÌý deemed supplies of services covered by the zero-rating for gold

Items covered by zero-rating—gold (zero-rating)

VATA 1994, Sch 8, Groups 10, Items 1 and 2 provide for zero-rating of:

  1. Ìý

    •ÌýÌýÌýÌý the supply, by a Central Bank to another Central Bank or a member of the London Gold Market, of gold (including

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