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Appendix 55C: VAT zero rate (United Kingdom)


55 United Kingdom

The zero rate of VAT is applied in the UK to the following (non-exhaustive list):

  1. Ìý

    •ÌýÌýÌýÌý Gold.

  2. Ìý

    •ÌýÌýÌýÌý Banknotes.

  3. Ìý

    •ÌýÌýÌýÌý Food and drink for human consumption.

  4. Ìý

    (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.)

  5. Ìý

    •ÌýÌýÌýÌý Certain animals, animal feeding products, plants and seeds (pet food is standard rated).

  6. Ìý

    •ÌýÌýÌýÌý Imports, exports, etc.

  7. Ìý

    •ÌýÌýÌýÌý International services.

  8. Ìý

    •ÌýÌýÌýÌý Hardcopy publications (eg books, magazines, newspapers, maps and charts, etc).

  9. Ìý

    •ÌýÌýÌýÌý Certain electronic publications.

  10. Ìý

    •

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