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Zero-rated Supplies (Z VAT Code)

  • Books (excluding stationary)
  • Advertising services provided to a registered charity
  • Food (note - this is only "non-prepared" food so does not include catering)
  • Charity funded eligible goods (PDF, 27 KB) used in medical research
    • The customer must provide a VAT exemption certificate
    • The supply must be on the list of eligible goods (PDF, 27 KB)
  • Export of goods to out-with the UK and EC see HMRC web site for further details
  • Sale of donated goods