VAT - Zero Rated Food Items

Introduction

On November 15th 2012, over four thousand (4000) food items will become zero rated for Value Added Tax (VAT) purposes. This initiative is in keeping with Government’s thrust to ensure that consumers are able to access food at affordable prices.

The four thousand (4000) plus food items that are targeted for VAT removal are described in accordance with their tariff description in Legal Notice No. 365 which is available on the Ministry of Legal Affairs website at Ministry of Legal Affairs

Where is it available?

Consumers can identify these items through the following broad food categories and groupings.