Value Added Tax Act 1994 Schedule 8

Part I – Index to zero-rated supplies of goods and services

Schedule 8, Part I provides an alphabetical index of the categories of goods and services that qualify for zero-rating under the Value Added Tax Act 1994, organised by numbered groups.

• Zero-rated supplies are grouped into numbered categories covering areas such as food (Group 1), construction of buildings (Group 5), transport (Group 8), drugs and aids for the disabled (Group 12), and charities (Group 15), among others.
• Additional groups have been added over time to cover specific policy areas, including women's sanitary products (Group 19), personal protective equipment during coronavirus (Group 20), online marketplaces for deemed supplies (Group 21), free zones (Group 22), and the installation of energy-saving materials in England, Wales, and Scotland from 1 April 2022 to 31 March 2027 (Group 23).
• The index serves as a quick-reference guide directing users to the relevant detailed group in Part II of Schedule 8, where the precise scope of each zero-rating category and any conditions, exceptions, or notes are set out.
• The list has been amended on multiple occasions by various Finance Acts and statutory instruments, including changes arising from Brexit-related legislation, the introduction of free zones, and temporary zero-rating for coronavirus-related personal protective equipment.