As a service to the public Stabroek News is reprinting a portion of the list of zero-rated food items as many shopkeepers and citizens have complained that they have not been following this matter closely. The following are the VAT zero-rated food items.

-Bread made with white or whole wheat flour only whether plait or sliced

-Tennis rolls. (Hamburger bread, hotdog rolls and similar types of flour products which are not plain bread including raisin bread, milk loaves, patties, biscuits, pine tarts and cheese rolls will attract VAT at 16%).

-Raw white or brown rice, but not including all other rice such as basmati rice, converted rice, exotic species of rice, rice packaged with flavourings or rice processed to allow for quick cooking.

-Raw brown sugar

-Coconut, palm, corn, soybean and peanut oil

-Cow’s milk and milk powder, but not including other milk such as flavoured milk

-Baby formula, but not including baby foods

-Fresh fruits, but not including apples, grapes, dates, prunes, peaches, plums and strawberries

-Fresh vegetables including onions, garlic and potatoes but not including olives, carrots, radishes, broccoli and cauliflower

-Dried split peas, but not including other dried leguminous vegetables such as black eye peas, pigeon peas, chick peas.