BIM31510 - Value Added Tax: taxable/exempt supplies
Supplies of goods and services chargeable at the standard rate, reduced rate or at the zero rate are 鈥檛axable supplies鈥�. Supplies not chargeable at the standard rate, the reduced rate, or zero rate are 鈥榚xempt supplies鈥�. Depending on where a supply is made, supplies can be outside the scope of UK VAT.