{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-I",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-I.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/8/part/I",
  "kind": "part",
  "number": "I",
  "heading": "Index to zero-rated supplies of goods and services",
  "text": "Subject matter\nGroup Number\n1983 Group Number\nBank notes\nGroup 11\nGroup 13\nBooks etc.\nGroup 3\nGroup 3\nCaravans and houseboats\nGroup 9\nGroup 11\nCharities etc.\nGroup 15\nGroup 16\nClothing and footwear\nGroup 16\nGroup 17\nConstruction of buildings etc.\nGroup 5\nGroup 8\nDrugs, medicines, aids for the disabled etc.\nGroup 12\nGroup 14\nEnergy-saving materials: installation in England and Wales and Scotland from 1 April 2022 to 31 March 2027 , and in Northern Ireland from 1st May 2023 to 31st March 2027\nGroup 23\n. . .\n. . .\n. . .\n. . .\nFood\nGroup 1\nGroup 1\nFree zones\nGroup 22\nGold\nGroup 10\nGroup 12\nImports, exports etc.\nGroup 13\nGroup 15\nInternational services\nGroup 7\nGroup 9\nOnline marketplaces (deemed supply)\nGroup 21\nPersonal protective equipment (coronavirus)\nGroup 20\nProtected buildings\nGroup 6\nGroup 8A\nSewerage services and water\nGroup 2\nGroup 2\nTalking books for the blind and disabled and wireless sets for the blind\nGroup 4\nGroup 4\n. . .\n. . .\n. . .\nTransport\nGroup 8\nGroup 10\nWomen's sanitary products\nGroup 19",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in Sch. 8 Pt. I substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 5(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 8 Pt. I inserted (1.4.2022) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2022 (S.I. 2022/361), arts. 2, 7(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 8 Pt. 1 table inserted (1.5.2023) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 3(2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 8 Pt. I omitted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Emissions Allowances) Order 2010 (S.I. 2010/2549), arts. 1(2), 2(2)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Entry relating to European Research Infrastructure Consortia in Sch. 8 Pt. 1 index omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 94(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) (which amending provision Sch. 8 para. 94(2) is itself omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 10(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 8 Pt. I inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 8(2)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in Sch. 8 Pt. I inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 16(2) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in Sch. 8 Pt. I inserted (1.5.2020) by The Value Added Tax (Zero Rate for Personal Protective Equipment) (Coronavirus) Order 2020 (S.I. 2020/458), arts. 1, 3"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Word in Sch. 8 Pt. I substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 5(b)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Sch. 8 Pt. I: entry relating to “tax-free shops” deleted (1.7.1999) by S.I. 1999/1642, art. 2(a)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in Sch. 8 Pt. I inserted (with effect in accordance with s. 126(5)(6) of the amending Act) by Finance Act 2016 (c. 24), s. 126(3); S.I. 2020/1642, reg. 3"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 8 Pt. 1 modified (temp. until 31.3.2027) (1.10.2026) by The Value Added Tax (Supplies of Domestic Electricity) Order 2026 (S.I. 2026/987), arts. 1(1), 3(2) (with art. 1(2))"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/7",
      "affecting_title": "Health and Social Care Act 2012"
    },
    {
      "type": "words repealed",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2012/7",
      "affecting_title": "Health and Social Care Act 2012"
    },
    {
      "type": "words repealed",
      "affecting": "nisi/2015/2006",
      "affecting_title": "The Welfare Reform (Northern Ireland) Order 2015"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2019/73",
      "affecting_title": "The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/I",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}