Zero Rated Supplies

Group 1 - Food

Zero rating does not include 'catering', which is a standard rated supply. Catering includes any supply of food for consumption on the premises in which it is supplied. Catering also includes hot food to be taken off the premises.                                    

Group 2 - Sewerage services and water

Group 3 - Books etc.

Zero rating applies to printed books, brochures, pamphlets, leaflets, newspapers, journals, periodicals, music and maps. Any electronic transmission of these items is standard rated. 

Group 4 - Talking books for the blind and handicapped and wireless sets for the blind 

Group 5 - Construction of buildings, etc.

Zero rating will apply depending on, (i) type of supply, and (ii) type of building 

Group 6 - Protected buildings 

Group 7 - International services

Group 8 – Transport

Zero rating applies to public transport of passengers. Flights, train, and bus travel is zero rated, however taxis and car hire are standard rated supplies.

Group 9 - Caravans and houseboats 

Group 10 – Gold 

Group 11 - Bank notes 

Group 12 - Drugs, medicines, aids for the handicapped, etc.

Group 13 - Imports, exports, etc

The export of goods by the University to outside the EU will be zero rated. 

Group 15 - Charities, etc.

There is no general relief from VAT for goods/services supplied to or by charities and in general the normal VAT rules apply. However, there are a number of specific items which when supplied to the University, as a charity, should be zero rated by the supplier. (i) Medicinal products and substances for use in medical or veterinary research, (ii) Equipment for use in medical (inc. dental) and veterinary research and training, (iii) Advertising.

A zero ratings certificate must be completed when the University, as a charity, is importing or purchasing goods. 

Form - Importing Medical Equipment

Form - Purchase of Medical Equipment

Form - Purchase of Computer for Medical Research

Form - Purchase of Reagents for Medical Research


Group 16 - Clothing and footwear