Exemption ― overview ― items exempt from VAT in the UK

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

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 right to call for or be granted any such interest or right.

Main exclusions

The grant of the fee simple (freehold)

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