Esistono alcuni beni e servizi soggetti a IVA zero. Questo significa che sono sì soggetti a IVA, ma nella percentuale di 0. La percentuale 0 o per alcuni beni e servizi dipende da cosa fornite e a chi fornite.

• Advertising for charities
• Aircraft and helicopter building and repair
• Bicycle helmets don't have VAT charged on them if they meet safety standards
• Blind and partially sighted people can get some equipment VAT-free or at a reduced rate, including talking books and vision aids
• Boots and helmets that are protective and for industrial use can be VAT-free
• Books, newspapers, magazines, talking books, printed music and maps
• Caravans
• Charity shops and selling goods that are donated
• Children's clothing and footwear that doesn't have VAT charged on it
• Construction and sale of domestic, residential and charitable buildings
• Disabled people can get some goods or services VAT-free or at a reduced rate including beds, cars, ramps, some building work and chair lifts
• Exports and despatches of goods and services to countries within and outside of the European Union
• Food for humans including meat, ready meals and cakes - but not food supplied for catering or hot take-aways, sweets including chocolate and other sweetened food, crisps, nuts and other savoury snacks, ice cream and cones, mineral water and other drinks
• Freight containers used to export goods from the European Union (EU) or for goods that you send from the UK to a VAT registered customer in another EU country
• Freight transport
• Fundraising by charities may benefit from special VAT treatment
• Houseboats
• Machine tools that are used to work on goods to be exported or removed another EU country
• Motorcycle crash helmets don't have VAT charged on them if they meet safety standards
• Overseas and temporary visitors may be able to reclaim VAT back on purchases they've made in the UK
• Protective boots and helmets for industrial use can be VAT-free
• Publications, books, newspapers, magazines, talking books, printed music, maps and other printed material
• Renovations or alterations to a listed or protected building or a scheduled monument
• Services provided internationally including working on goods for export, intermediary services and consultancy
• Sewerage services to domestic customers including emptying cess pools and septic tanks - but drain unblocking services are standard-rated
• Ship building, repairs and handling at ports in the UK
• Passenger transport with a driver or crew, including vehicles, boats and aircraft
• Water supplies to households
• Water supplies to industrial users

Last updated on novembre 22, 2010 by Erika Opali