The zero rate of VAT is applied in the UK to the following (non-exhaustive list):
鈥⑻� Gold.
鈥⑻� Banknotes.
鈥⑻� Food and drink for human consumption.
(Note: catering, alcoholic drinks, confectionery, crisps and savoury snacks, hot food, sports drinks, hot takeaways, ice cream, soft drinks and mineral water are not zero rated.)
鈥⑻� Certain animals, animal feeding products, plants and seeds (pet food is standard rated).
鈥⑻� Imports, exports, etc.
鈥⑻� International services.
鈥⑻� Hardcopy publications (eg books, magazines, newspapers, maps and charts, etc).
鈥⑻� Certain electronic publications.
鈥�
Web page updated on 17 Mar 2025 15:42
