Zero-Rated Supply Zero-rated supply is within the scope of value-added tax but is charged at a nil rate. Examples are food (excluding restaurant and take-away means), books and journals, and chilcren's clothes; all exports are also zero-rated. Unlike exempt suplies, zero-rated supplies count towards the turnover limit above which registration for VAT is compulsory, and any imput tax relating to them may be reclaimed by the regitered trader.
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