It remains our intention that these three important kinds of alteration work should continue to be zero-rated.
However sporting apparel falling within the description "designed as clothing or footwear for young children and not suitable for older persons" may be zero-rated.
The decision that confectionery and soft drinks should be zero-rated with the introduction of value added tax has dismayed the dental profession.
We would seek completely to exclude factory canteens and allow them to be zero-rated.
Oranges are so regarded, because they are zero-rated.
Many producers who have turnovers of less than £5,000 a year will be zero-rated.
In this debate it is not necessary to go into the thorny question of how far charities should be exempted or zero-rated.
However, not all of the subscription is taxable if it covers items such as a newsletter, which is zero-rated.
