# Value Added Tax Act 1994, Part I: Index to zero-rated supplies of goods and services

Extent: E+W+S+N.I.

Subject matter
Group Number
1983 Group Number
Bank notes
Group 11
Group 13
Books etc.
Group 3
Group 3
Caravans and houseboats
Group 9
Group 11
Charities etc.
Group 15
Group 16
Clothing and footwear
Group 16
Group 17
Construction of buildings etc.
Group 5
Group 8
Drugs, medicines, aids for the disabled etc.
Group 12
Group 14
Energy-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
Group 23
. . .
. . .
. . .
. . .
Food
Group 1
Group 1
Free zones
Group 22
Gold
Group 10
Group 12
Imports, exports etc.
Group 13
Group 15
International services
Group 7
Group 9
Online marketplaces (deemed supply)
Group 21
Personal protective equipment (coronavirus)
Group 20
Protected buildings
Group 6
Group 8A
Sewerage services and water
Group 2
Group 2
Talking books for the blind and disabled and wireless sets for the blind
Group 4
Group 4
. . .
. . .
. . .
Transport
Group 8
Group 10
Women's sanitary products
Group 19

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/I (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-I
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.