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Introduction

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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.

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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.

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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 1— Land

• Group 2 — Insurance

• Group 3— Postal services

• Group 4— Betting, gaming , dutiable machine games and lotteries

• Group 5— Finance

• Group 6— Education

• Group 7— Health and welfare​

• Group 8— Burial and cremation

• ​Group 9— SUBSCRIPTIONS TO TRADE UNIONS, PROFESSIONAL AND OTHER PUBLIC INTEREST BODIES

• Group 10— Sport, sports competitions and physical education

• Group 11— Works of art etc

• GROUP 12—FUND-RAISING EVENTS BY CHARITIES AND OTHER QUALIFYING BODIES

• GROUP 13— CULTURAL SERVICES ETC

• GROUP 14—SUPPLIES OF GOODS WHERE INPUT TAX CANNOT BE RECOVERED

• GROUP 15—INVESTMENT GOLD

• GROUP 16 — SUPPLIES OF SERVICES BY GROUPS INVOLVING COST SHARING

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-Contains public sector information licensed under the Open Government Licence v3.0.

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