SCHEDULES

Overview

There are 8 Schedules to the Act, as follows:

Schedule1 – Exempt activities

This Schedule lists activities that are exempt from VAT. Section 2(1) defines exempted activities as certain supplies of property and supplies of goods and services listed in this Schedule. There are 2 Parts, as follows:

• Part 1 – Activities in the public interest
• Part 2 – Other exempted activities

Relevant Date: Finance Act 2019