V.A.T. Act 2007 - Kenya Revenue Authority

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Rev. 2007 VALUE ADDED TAX CAP 476 THIRD SCHEDULE (S.2 (1)) EXEMPT SERVICES 10 0f 2006 s.11 9 of 2007 s. 13 The following services shall be exempt services for the purposes of the Act – Cap108. 1. Financial services provided by banks and financial institutions excluding the following:- (a) financial and management advisory services; (b) safe custody services; (c) executorship and trusteeship services. 2. Insurance and reinsurance services excluding the following- (a) management and related insurance consultancy services; (b) actuarial services; and (c) services of insurance assessors and loss adjusters; 3. (1) Subject to subparagraph (2), education and training services offered to students by institutions and establishments registered by the Government. (2) Subparagraph (1) shall not apply in respect of business or user training and other consultancy services designed to improve work practices and efficiency of an organisation. 4. Medical, veterinary, dental and nursing services. 5. Sanitary and pest control services rendered to domestic households. 6. Agricultural, animal husbandry and horticultural services. 7. Social welfare services provided by charitable organizations registered as such, or which are exempted from registration, by the Registrar of Societies under section 10 of the Societies Act, or by the Non- Governmental Organizations Co-ordination Board under section 10 of the Non Governmental Organizations 64
Rev. 2007 VALUE ADDED TAX CAP 476 No.19 of 1990 Co-ordination Act, 1990 and whose income is exempt from tax under paragraph 10 of the First Schedule to the Cap 470 Income Tax Act and approved by the Commissioner of Social Services. 8. Burial and cremation services, including services provided in the making of arrangements for or in connection with the disposal of the remains of the dead. 9. Transportation of passengers by any means of conveyance but excluding where the means of conveyance is hired or chartered. 10. Renting, leasing, hiring or letting of – (a) land; (b) residential buildings; and (c) Deleted by Finance Act 2007 “Provided that this paragraph shall not apply where such services are supplied in respect of – (i) (ii) car park services; or conference or exhibition services, except where such services are provided for educational institutions as part of learning”; 11. Postal services provided through supply of postage stamps, including rental of post boxes and mail bags and any subsidiary services thereto. 12. Community, social and welfare services provided by Local Authorities. 13. Insurance agency, insurance brokerage, stock exchange brokerage and tea and coffee brokerage services. 14. (1) Subject to paragraph (2), the hiring, leasing, or chartering of goods listed in Part I of the Second Schedule and Part B of the Fifth Schedule, but excluding the chartering of aircrafts and hiring of buses. (2) Paragraph (1) shall not apply in respect of the chartering of aircrafts for the provision of air ambulance services. 15. Tour operation and travel agency services including travel, hotel, holiday and other supplies made to travellers but excluding in- house supplies and services provided for commission other than commission earned on air ticketing. 65
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V.A.T. Act 2007 - Kenya Revenue Authority

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