Exemption ― overview ― items exempt from VAT in the UK

Copyright © 2024 LexisNexis
Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Exemption ― overview ― items exempt from VAT in the UK

Copyright © 2024 LexisNexis
Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
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VAT exemption: list of supplies exempt from UK VAT

The goods or services that are exempt from VAT are listed under various group headings within VATA 1994, Sch 9, Pt II.

It is important to remember that not all supplies that come within a heading will be exempt from VAT. For example, income from the placing of bets is consideration for an exempt supply under Group 4, but income generated by a fixed odds betting machine is standard rated.

There are 16 group headings within Schedule 9, which are listed below, along with the relevant guidance note giving further analysis about each heading.

For a video of Schedule 9, see the Schedule 9 ― exemptions video.

Group 1 ― land

The grant of any interest in or right over land or of any licence to occupy land, In relation to land in Scotland, any personal

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  • 12 Apr 2024 12:21

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