Changes to certain zero-rated supplies

Orbitax mentions that certain supplies will change from being zero-rated to VAT exempt, such a:

• The transfer of a business as a going concern
• The supply of natural water, excluding bottled water
• The supply of maize (corn) flour, cassava flour, wheat or meslin flour and maize flour
• Taxable goods for emergency relief purposes

Further, there are also some supplies that will change from zero-rated to the standard VAT rate:

• Agricultural pest control products
• Inputs or raw materials for electric accumulators and separators supplied to manufacturers of automotive and solar batteries in Kenya.

Source: Orbitax

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