zero-rated
B1CEFR level
50/100Rarity: uncommon
TechnicalRegister
Describing a taxable supply charged to VAT at nil per cent, so that related input tax remains recoverable.
Most food and children's clothing are zero-rated, allowing the supplier to reclaim its input tax.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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