In the UK, basic groceries are zero-rated, which means they are subject to no value-added tax when sold, although suppliers can still reclaim the VAT attributable to their purchases.

The government zero-rated basic groceries last year to ease inflation.

The central bank zero-rates short-term lending to stimulate the economy.

The telecom company is zero-rating educational websites, allowing students to access learning resources without using their data plans.

We decided to zero-rate the children's books to encourage literacy while still allowing publishers to recover input VAT.