Value Added Tax Act 1994 Schedule 9

Part II — The groups

Schedule 9, Part II sets out the sixteen categories (groups) of supplies that are exempt from VAT, covering land, insurance, postal services, betting and gaming, finance, education, health and welfare, burial and cremation, subscriptions to trade unions and professional bodies, sport, works of art, fund-raising events, cultural services, supplies where input tax cannot be recovered, investment gold, and cost-sharing groups.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.