Section 11: Zero-rating
consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
11. Zero-rating
(1) Where a taxable person supplies goods or services and the supply is
zero-rated—
(a) no VAT shall be charged on the supply; but
(b) it shall in all respects be treated as a taxable supply, and accordingly the rate at which VAT is treated as charged on the supply
shall be nil.
(2) A supply of goods or services is zero-rated by virtue of this section if
the goods or services are of a description specified in the Fifth Schedule.
Ask juris about this section Official source
Questions this section answers
- If my supply is zero-rated, do I still charge VAT, just at 0%, or is it exempt altogether?