Practical Law UK Glossary 2-107-7530 (Approx. 3 pages)
Glossary
Zero-rated supply
A taxable supply on which value added tax (VAT) is charged at 0%. A person making zero-rated supplies is able to recover all of the VAT as input tax that is attributable to the zero-rated supplies but is not required to account for output tax on those supplies (because of the zero rate).
Schedule 8 to the Value Added Tax Act 1994 lists the supplies of goods and services that are zero-rated.