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What conditions need to be met to zero-rate the goods / services?

The following conditions must be satisfied before a supply of goods / services can be zero-rated under these provisions:

1. •

   the supply must be made to an eligible customer (see below)

2. •

   the goods are to be used for the domestic or personal use of the eligible customer

3. •

   eligible zero-rated goods / services are supplied (see below)

VATA 1994, Sch 8, Pt II, Group 12; as amended by SI 1997/2744, SI 2000/805, SI 2001/754, SI 2002/1397 and SI 2002/2813; VATA 1994, s 30

The supplier is responsible for ensuring that the goods / services supplied can be zero-rated.