Value Added Tax Act 1994 Schedule 9

Part I – Index to exempt supplies of goods and services

Schedule 9, Part I provides an alphabetical index of the sixteen categories (called "Groups") of goods and services that are exempt from VAT.

• Exempt supplies are not subject to VAT, meaning no output tax is charged on them, but equally the supplier generally cannot recover input tax on costs attributable to those supplies.
• The sixteen exempt Groups cover areas such as land, insurance, finance, education, health and welfare, burial and cremation, betting and gaming, postal services, sport, subscriptions to trade unions and professional bodies, works of art, charity fund-raising events, cultural services, supplies of goods where input tax cannot be recovered, investment gold, and cost-sharing group services.
• Each Group is numbered (Group 1 through to Group 16) and the detailed rules for what qualifies as exempt within each Group are set out in Part II of Schedule 9.
• Businesses making wholly exempt supplies cannot register for VAT voluntarily for those supplies and must consider partial exemption rules if they also make taxable supplies alongside exempt ones.