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Definition of zero-rated in English: zero-ratedadjectiveˌzɪrəʊˈreɪtɪd British Finance Denoting goods or services that are taxable for VAT, but with a tax rate of zero. Example sentencesExamples - Supplies made by these organisations will be zero-rated.
- Taxable supplies mean the value of all taxable supplies including zero-rated supplies.
- The farmers wanted inputs such as fertiliser, chemicals, stockfeeds, grain bags, and other inputs to be zero-rated.
- Modification or adjustment services in respect of any vehicle intended for the use by any physically handicapped person will also be zero-rated.
- It has no VAT repayment claim as the goods were zero-rated on import.
Derivatives nounˌzɪərəʊ ˈreɪtɪŋ British Finance Previously zero rating had been available in respect of building services supplied in the course of constructing any building regardless of its intended use. Example sentencesExamples - With zero rating, VAT is included with the price of the animal.
- The zero rating on books is a long standing concession to avoid taxing knowledge.
- The farmers want the Government to revert to the zero rating of VAT on the inputs, a system that was introduced two years ago but abandoned in 2005.
- The Customs union would entail all member states applying same customs rate of duty on all goods coming from outside Comesa while zero rating all goods from within the regional grouping.
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