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.
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.
Inspect the evidence
Evidence for (0)
None found.
Evidence against (1)
- Enacted law30 Jun 2026
“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.”