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Value Added Tax 2013/14: Core Tax Annuals

The difference between exemption and zero-rating

In Chapter 1: How VAT works—an outline of the system

Value Added Tax 2013/14: Core Tax Annuals

Author:
Andrew Needham
Publisher:
Bloomsbury Professional
Edition:
Eighth edition
Publication Date:
2014
Law As Stated At:
30 June 2014
1.9 The difference between zero-rating and exemption is important because of its impact on input tax recovery. Exemption is not a rate of tax. Thus, although the ...
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