This is a taxable supply, but the rate of tax is nil.

Group 1 - Food

Group 2 - Sewerage services and water

Group 3 - Books etc

Group 4 - Talking books for the blind and handicapped and wireless sets for the blind

Group 5 - Construction of buildings, etc

Group 6 - Protected buildings

Group 7 - International services

Group 8 - Transport

Group 9 - Caravans and houseboats

Group 10 - Gold

Group 11 - Bank notes

Group 12 - Drugs, medicines, aids for the handicapped, etc

Group 13 - Imports, exports, etc

Group 15 - Charities, etc

Group 16 - Clothing and footwear

No tax is chargeable on an exempt supply, and input tax cannot be covered except as allowed under the partial exemption provisions.

Group 1 - Land

Group 2 - Insurance

Group 3 - Postal services

Group 4 - Betting, gaming and lotteries

Group 5 - Finance

Group 6 - Education

Group 7 - Health and welfare

Group 8 - Burial and cremation

Group 9 - Subscriptions to trade unions, professional and other interest bodies

Group 10 - Sport, sports competitions and physical education

Group 11 - Works of art, etc

Group 12 - Fund-raising events by charities and other qualifying bodies

Group 13 - Cultural services, etc

Group 14 - Supplies of goods where input tax cannot be recovered

Group 15 - Investment gold