According to a notice in the government gazette, the Ministry also wants to zero rate agricultural implements and condoms while exempting private health services from charging VAT. The proposed amendments to the VAT Act come after Finance Minister, Peggy Serame, in her recent budget speech, said zero- rating would be rolled out on certain projects in order to provide targeted support to sustain livelihoods. The minister said list of VAT zero-rated or exempted items was being reviewed in order to include some and in future remove those whose inclusion is no longer justifiable.
Source: www.mmegi.bw