zero-rated

All these are either exempt, zero-rated, or rated at 5%, and for most families are more representative of imperative outgoings than the occasional new car.

Letters: Radical alternatives to raising VAT 2011

But he added that the government had "no easy options" and said stores would be grateful the tax was not being extended to items that are zero-rated, such as food, books and children's clothing.

Budget 2010: VAT rise to 20% 'could cause double-dip recession' City editor 2010

I'm against the 50% rate because it will raise little money (I being one of the few who will actually have to pay it) and it would clearly be folly to tax business at a time when more private sector jobs are needed, but other taxes, such as VAT are optional, so long as the right items are zero-rated.

Tony Blair: The Next Labour Prime Minister? 2010

Get your "sweetened dried fruit" deemed to be "held out for sale as snacking and home baking" and your product will bear a tax and have to compete on grocers 'shelves with zero-rated "sweetened dried fruit held out for sale as confectionary/snacking."

Small Bras and the Value-Added Tax Irwin Stelzer 2010

Other foods that come under the zero-rated VAT banner, despite being "convenience foods", include Jaffa cakes, milkshakes, chocolate spread and tortilla or corn chips.

Budget: VAT rise will add £33 to average shopping basket 2010

In the UK, biscuits are zero-rated while "biscuits wholly or partly covered in chocolate" are not, but HMRC says Twix is actually neither of these.

Twix takes the biscuit 2010

Second, since children's clothing is zero-rated, what fits into that category?

Small Bras and the Value-Added Tax Irwin Stelzer 2010

And if it all gets too much you can munch yourself into a stupor by devouring zero-rated rum babas.

Budget: VAT rise will add £33 to average shopping basket 2010

Get your "sweetened dried fruit" deemed to be "held out for sale as snacking and home baking" and your product will bear a tax and have to compete on grocers 'shelves with zero-rated "sweetened dried fruit held out for sale as confectionary/snacking."

Small Bras and the Value-Added Tax Irwin Stelzer 2010

An additional option could be to impose VAT on some of the currently zero-rated goods, such as food, books, newspapers, magazines and children's clothing.

Big retailers braced for chancellor to raise VAT 2010