StalledConfidenceHighCost of Living & Crisis
Introduce a 0% VAT rate for essential food items including locally produced milk & eggs, infant milk, drugs, schoolbooks, stationeries & equipment, magazines & journals, library services, agricultural equipment, fertilizer, solar panels & accessories, machinery for renewable energy generation, motor vehicle and equipment used by a disabled person, locally manufactured software and IT related services, and computers, research and development services.
NPP 2024Source manifesto
Why this status
Stalled. Current Inland Revenue guidance continues to list the zero VAT rate for exports and a limited historical tourism concession, while the standard rate remains 18 percent. It does not record the promised zero rate for the listed domestic essential goods and services; the 2025 and 2026 VAT amendments did not implement that package.
Evidence timeline
Oldest first. Each item is labelled by whether it supports the promise being kept or cuts against it.
- 30 Jun 2026AgainstEnacted law
“The current Inland Revenue VAT guidance lists a 0% rate for exports, a standard rate of 18% from 1 January 2024, and records VAT amendment Acts in 2025 and 2026; it does not list the promised 0% domestic-essential-goods package.”
Open source
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