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.