Supplementary List of VAT-Free (Zero-Rated) Items Effective November 1st, 2021

The Minister of Finance, Honourable Colm Imbert, MP, wishes to advise that the supplementary list of Basic Food Items that will be VAT-Free (Zero-Rated) from Monday, November 1st, 2021, has been published as The Value Added Tax (Amendment to Schedule 2)(No. 2) Order, 2021; Legal Notice No. 259, dated October 29th, 2021 (attached). The Order takes effect on November 1st, 2021.

It should be noted that the items on this list are in addition to the Items that have been VAT free since 2016.

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