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