StalledConfidenceHighPolicy & Legislation
Implement a zero VAT rate on IT equipment, including computers and locally developed software.
NPP 2024Source manifesto
Why this status
Stalled. Current Inland Revenue guidance continues to apply the 18 percent standard VAT rate and confines the zero rate largely to exports. It does not record a 0 percent VAT rate for computers, IT equipment or locally developed software.
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 Inland Revenue VAT guidance lists a 0% rate for exports and an 18% standard rate from 1 January 2024; it does not list a 0% rate for computers, IT equipment or locally developed software.”
Open source
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