VAT zero-rated items in budget

Wheaten flour;

Barley flour;

Plantain flour;

Oats;

Sago;

Dried chick peas (not including canned chick peas);Dried kidney beans (not including canned kidney beans);Dried pigeon peas (not including canned pigeon peas); Cheddar cheese (not including grated, powdered, or sliced);

Cassava bread;

Casareep;

Farine;

Locally produced peanuts and cashew nuts;locally produced bed sheets, pillow cases, towels, rags, curtains, handkerchiefs, rugs, mats, table covers, shelf covers, blankets and ribbons;

Laundry soap;

Diapers;

Toothbrushes;

Kerosene stoves,

Mosquito nets;

Liquid butane gas;

Bicycles, excluding racing bicycles;

Vitamins, minerals and tonics for medical or health supplement use (but not including energy drinks, food supplements, and similar products);

Wheelchairs;

Crutches;

Hearing aids;

Glucometers (glucose blood test machines), and needles and glucose blood strips made for use with such machines;

Machinery, equipment or components used in the generation of renewable energy in the agriculture sector using agricultural by-products.

Paddy;

Hatching eggs;

Fish hooks, sheet lead, fishing floats, cotton and Styrofoam for use in the fishing industry; Animal medication including animal vitamins; and All terrain vehicles used in the mining industry.

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