Introduction
Below is a list of VAT Exempt areas under Schedule 9 of the Value Added Tax Act 1994. Click on each link for more detail.
Note: Supplies to UK counter-parties under these categories will generally be exempt from VAT which means no VAT will be charged by businesses supplying these services.
Also businesses making supplies of purely VAT exempt goods and services will in most cases not be able to recover input VAT incurred on costs.
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Group 4— Betting, gaming , dutiable machine games and lotteries
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Group 9— SUBSCRIPTIONS TO TRADE UNIONS, PROFESSIONAL AND OTHER PUBLIC INTEREST BODIES
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GROUP 12—FUND-RAISING EVENTS BY CHARITIES AND OTHER QUALIFYING BODIES
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GROUP 14—SUPPLIES OF GOODS WHERE INPUT TAX CANNOT BE RECOVERED
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GROUP 16 — SUPPLIES OF SERVICES BY GROUPS INVOLVING COST SHARING
-Contains public sector information licensed under the Open Government Licence v3.0.