Which goods benefit from reduced or zero rates of transaction tax?

Question

Accepted Answer

Reduced and zero rates apply to specific categories of goods listed in Annex III of the EU VAT Directive. These include foodstuffs, medicines, medical equipment, books and periodicals, children’s clothing and footwear, bicycles, certain agricultural inputs, and solar panels installed on qualifying buildings.

Which goods benefit from reduced or zero rates of transaction tax?

Short answer