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.”

  The Guardian: Letters: Radical alternatives to raising VAT

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

  The Wall Street Journal: Small Bras and the Value-Added Tax

• “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.”

  The Guardian: Twix takes the biscuit

• “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.”

  The Guardian: Budget 2010: VAT rise to 20% 'could cause double-dip recession'

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

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

• “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.”

  The Guardian: Big retailers braced for chancellor to raise VAT

• “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.”

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

• “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?

• “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.”

  The Wall Street Journal: Small Bras and the Value-Added Tax

• “Certain medicines and basic foods have been temporarily zero-rated for 1992.”

  Taxes in Mexico

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