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