{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-I",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/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/9/part/I",
  "kind": "part",
  "number": "I",
  "heading": "Index to exempt supplies of goods and services",
  "text": "Betting, gaming, dutiable machine games and lotteries\nGroup 4\nBurial and cremation\nGroup 8\nCultural services etc\nGroup 13\nEducation\nGroup 6\nFinance\nGroup 5\nFund raising events by charities and other qualifying bodies\nGroup 12\nHealth and welfare\nGroup 7\nInsurance\nGroup 2\nInvestment gold\nGroup 15\nLand\nGroup 1\nPostal services\nGroup 3\nSport, sports competitions and physical education\nGroup 10\nSupplies of goods where input tax cannot be recovered\nGroup 14\nSupplies of services by groups involving cost sharing\nGroup 16\nSubscriptions to trade unions, professional and other public interest bodies\nGroup 9\nWorks of art etc\nGroup 11",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 9 Pt. I Index substituted (with effect in accordance with Sch. 24 para. 66(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 64(5)(b)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 9 Pt. I: entry inserted (1.12.1999) by S.I. 1999/2834, art. 3(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 9 Pt. I: entry inserted (1.1.2000) by S.I. 1999/3116, art. 2(2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sch. 9 Pt. I: entry inserted (1.3.2000) by S.I. 1999/2833, art. 2(2)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Sch. 9 Pt. I: entry inserted (17.7.2012) by Finance Act 2012 (c. 14), s. 197(1)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Sch. 9 Pt. I: entry substituted (1.12.1999) by S.I. 1999/2834, art. 3(a)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "nisi/1998/1759",
      "affecting_title": "Education (Northern Ireland) Order 1998"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/9/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."
}