— rice in all forms,

— maize, wheat, barley, oats, rye and other cereals in the form of grain, flour or meal,

— bread and other bakery products (crispbread, rusks, toasted bread, biscuits, gingerbread, wafers, waffles, crumpets, muffins, croissants, cakes, tarts, pies, quiches, pizzas, etc.),

— mixes and doughs for the preparation of bakery products,

— pasta products in all forms; couscous,

— cereal preparations (cornflakes, oatflakes, etc.) and other cereal products (malt, malt flour, malt extract, potato starch, tapioca, sago and other starches).

— Fresh, chilled or frozen meat of:

— fresh, chilled or frozen edible offal,

— dried, salted or smoked meat and edible offal (sausages, salami, bacon, ham, pâté, etc.),

— other preserved or processed meat and meat-based preparations (canned meat, meat extracts, meat juices, meat pies, etc.),

— fresh, chilled or frozen fish,

— fresh, chilled or frozen seafood (crustaceans including land crabs, molluscs and other shellfish, land and sea snails, frogs)

— dried, smoked or salted fish and seafood,

— other preserved or processed fish and seafood and fish and seafood-based preparations (canned fish and seafood, caviar and other hard roes, fish pies, etc.).

— raw milk; pasteurised or sterilised milk,

— condensed, evaporated or powdered milk,

— yoghurt, cream, milk-based desserts, milk-based beverages and other similar milk-based products,

— cheese and curd,

— eggs and egg products made wholly from eggs.

— butter and butter products (butter oil, ghee, etc.),

— margarine (including ‘diet’ margarine) and other vegetable fats (including peanut butter),

— edible oils (olive oil, corn oil, sunflower-seed oil, cotton-seed oil, soybean oil, groundnut oil, walnut oil, etc.),

— edible animal fats (lard, etc.).

— fresh, chilled or frozen fruit,

— dried fruit, fruit peel, fruit kernels, nuts and edible seeds,

— preserved fruit and fruit-based products.

— fresh, chilled, frozen or dried vegetables cultivated for their leaves or stalks (asparagus, broccoli, cauliflower, endives, fennel, spinach, etc.), for their fruit (aubergines, cucumbers, courgettes, green peppers, pumpkins, tomatoes, etc.), and for their roots (beetroots, carrots, onions, parsnips, radishes, turnips, etc.),

— fresh or chilled potatoes and other tuber vegetables (manioc, arrowroot, cassava, sweet potatoes, etc.),

— preserved or processed vegetables and vegetable-based products,

— products of tuber vegetables (flours, meals, flakes, purees, chips and crisps) including frozen preparations such as chipped potatoes.

— cane or beet sugar, unrefined or refined, powdered, crystallised or in lumps,

— jams, marmalades, compotes, jellies, fruit purees and pastes, natural and artificial honey, maple syrup, molasses and parts of plants preserved in sugar,

— chocolate in bars or slabs, chewing gum, sweets, toffees, pastilles and other confectionery products,

— cocoa-based foods and cocoa-based dessert preparations,

— edible ice, ice cream and sorbet.

— salt, spices (pepper, pimento, ginger, etc.), culinary herbs (parsley, rosemary, thyme, etc.), sauces, condiments, seasonings (mustard, mayonnaise, ketchup, soy sauce, etc.), vinegar,

— prepared baking powders, baker's yeast, dessert preparations, soups, broths, stocks, culinary ingredients, etc.

— homogenised baby food and dietary preparations irrespective of the composition

— coffee, whether or not decaffeinated, roasted or ground, including instant coffee,

— tea, maté and other plant products for infusions,

— cocoa, whether or not sweetened, and chocolate-based powder.

— mineral or spring waters; all drinking water sold in containers,

— soft drinks such as sodas, lemonades and colas,

— fruit and vegetable juices,

— syrups and concentrates for the preparation of beverages.

— eaux-de-vie, liqueurs and other spirits.

— wine, cider and perry, including sake,

— wine-based aperitifs, fortified wines, champagne and other sparkling wines.

— all kinds of beer such as ale, lager and porter.

— cigarettes; cigarette tobacco and cigarette papers, cigars, pipe tobacco, chewing tobacco or snuff.

— clothing materials of natural fibres, of man-made fibres and of their mixtures.

— Garments for men, women, children (three to 13 years) and infants (0 to two years), either ready-to-wear or made-to-measure, in all materials (including leather, furs, plastics and rubber), for everyday wear, for sport or for work:

— ties, handkerchiefs, scarves, squares, gloves, mittens, muffs, belts, braces, aprons, smocks, bibs, sleeve protectors, hats, caps, berets, bonnets, etc.,

— sewing threads, knitting yarns and accessories for making clothing such as buckles, buttons, press-studs, zip-fasteners, ribbons, laces, trimmings, etc.,

— dry-cleaning, laundering and dyeing of garments,

— darning, mending, repair and altering of garments,

— hire of garments.

— all footwear for men, women, children (three to 13 years) and infants (0 to two years) including sports footwear suitable for everyday or leisure wear (shoes for jogging, cross-training, tennis, basket ball, boating, etc.),

— repair of footwear; shoe cleaning services,

— hire of footwear.

— rentals actually paid by tenants or subtenants occupying unfurnished or furnished premises as their main residence,

— rentals actually paid for secondary residences.

— products and materials, such as paints and varnishes, renderings wallpapers, fabric wall coverings, window panes, plaster, cement putty, wallpaper pastes, etc., purchased for minor maintenance and repair of the dwelling.

— services of plumbers, electricians, carpenters, glaziers, painters, decorators, floor polishers, etc. engaged for minor maintenance and repair of the dwelling.

— water supply

— refuse collection and disposal.

— sewerage collection and disposal.

— co-proprietor charges for caretaking, gardening, stairwell cleaning, heating and lighting, maintenance of lifts and refuse disposal chutes, etc. in multi-occupied buildings,

— security services,

— snow removal and chimney sweeping.

— electricity.

— town gas and natural gas,

— liquefied hydrocarbons (butane, propane, etc.).

— domestic heating and lighting oils.

— coal, coke, briquettes, firewood, charcoal, peat and the like.

— hot water and steam purchased from district heating plants.

— beds, sofas, couches, tables, chairs, cupboards, chests of drawers and bookshelves,

— lighting equipment such as ceiling lights, standard lamps, globe lights and bedside lamps,

— pictures, sculptures, engravings, tapestries and other art objects including reproductions of works of art and other ornaments,

— screens, folding partitions and other furniture and fixtures.

— loose carpets, fitted carpets, linoleum and other such floor coverings.

— repair of furniture, furnishings and floor coverings.

— furnishing fabrics, curtain material, curtains, double curtains, awnings, door curtains and fabric blinds,

— bedding such as futons, pillows, bolsters and hammocks,

— bedlinen such as sheets, pillowcases, blankets, travelling rugs, plaids, eiderdowns, counterpanes and mosquito nets,

— table linen and bathroom linen such as tablecloths, table napkins towels and face-clothes,

— other household textiles such as shopping bags, laundry bags, shoe bags, covers for clothes and furniture, flags, sunshades, etc.,

— repair of such articles.

— refrigerators, freezers and fridge-freezers,

— washing-machines, dryers, drying cabinets, dishwashers, ironing and pressing machines,

— cookers, spit roasters, hobs, ranges, ovens and micro-wave ovens,

— air conditioners, humidifiers, space heaters, water heaters, ventilators and extractor hoods,

— vacuum cleaners, steam-cleaning machines, carpet shampooing machines and machines for scrubbing, waxing and polishing floors,

— other major household appliances such as safes, sewing machines, knitting machines, water softeners, etc.,

— coffee mills, coffee-makers, juice extractors, can openers, food mixers, deep fryers, meat grills, knives, toasters, ice cream makers, sorbet makers, yoghurt makers, hotplates, irons, kettles, fans, electric blankets, etc.

— repair of household appliances.

— glassware, crystal-ware, ceramic ware and chinaware of the kind used for table, kitchen, bathroom, toilets, office and indoor decoration,

— cutlery, flatware and silverware,

— non-electric kitchen utensils of all materials such as saucepans, stewpots, pressure cookers, frying pans, coffee mills, purée-makers, mincers, hotplates, household scales and other such mechanical devices,

— non-electric household articles of all materials such as containers for bread, coffee, spices, etc., waste bins, waste-paper baskets, laundry baskets, portable money-boxes and strong-boxes, towel rails, bottle racks, irons and ironing boards, letter boxes, feeding bottles, thermos flasks and ice boxes,

— repair of such articles.

— motorised tools and equipment such as electric drills, saws, sanders and hedge cutters, garden tractors, lawn mowers, cultivators, chain saws and water pumps,

— repair of such articles,

— hand tools such as saws, hammers, screwdrivers, wrenches spanners, pliers trimming knives, rasps and files,

— garden tools such as wheel barrows, watering cans, hoses, spades shovels, rakes, forks, scythes, sickles and secateurs,

— ladders and steps,

— door fittings (hinges, handles and locks), fittings for radiators and fireplaces, other metal articles for the house (curtain rails, carpet rods, hooks, etc.) or for the garden (chairs, grids, stakes and hoop segments for fencing and bordering),

— small electric accessories such as power sockets, switches, wiring flex, electric bulbs, fluorescent lighting tubes, torches, flashlights. hand-lamps, electric batteries for general use, bells and alarms,

— repair of such articles.

— cleaning and maintenance products such as soaps, washing powders, washing liquids, scouring powders, detergents. disinfectant bleaches, softeners, conditioners, window-cleaning products, waxes, polishes, dyes, unblocking agents, disinfectants insecticides, fungicides and distilled water,

— articles for cleaning such as brooms, scrubbing brushes, dust pans and dust brushes, dusters, tea towels, floorcloths, household sponges, scourers, steel wool and chamois leathers,

— paper products such as filters, tablecloths and table napkins, kitchen paper, vacuum cleaner bags and cardboard tableware, including aluminium foil and plastic bin liners,

— other non-durable household articles such as matches, candles, lamp wicks, methylated spirits, clothes pegs, clothes hangers, pins, safety pins, sewing needles, knitting needles, thimbles, nails, screws, nuts and bolts, tacks, washers, glues and adhesive tapes for household use, string, twine and rubber gloves.

— domestic services supplied by paid staff employed in private service such as butlers, cooks, maids, drivers, gardeners, governesses, secretaries, tutors and au pairs,

— similar services, including baby-sitting and housework, supplied by enterprises or self-employed persons,

— household services such as window cleaning, disinfecting, fumigation and pest extermination,

— dry-cleaning, laundering and dyeing of household linen, household textiles and carpets,

— hire of furniture, furnishings, carpets, household equipment and household linen.

— medicinal preparations, medicinal drugs, patent medicines, serums and vaccines, vitamins and minerals, cod liver oil and halibut liver oil, oral contraceptives.

— clinical thermometers, adhesive and non-adhesive bandages, hypodermic syringes, first-aid kits, hot-water bottles and ice bags, medical hosiery items such as elasticated stockings and knee-supports, pregnancy tests, condoms and other mechanical contraceptive devices,

— corrective eye-glasses and contact lenses, hearing aids, glass eyes, artificial limbs and other prosthetic devices, orthopaedic braces and supports, orthopaedic footwear, surgical belts, busses and supports, neck braces, medical massage equipment and health lamps, powered and unpowered wheelchairs and invalid carriages, ‘special’ beds, crutches, electronic and other devices for monitoring blood pressure, etc.,

— repair of such articles.

— consultations of physicians in general or specialist practice,

— services of medical analysis laboratories and X-ray centres,

— services of freelance nurses and midwives,

— services of freelance acupuncturists, chiropractors, optometrists, physiotherapists, speech therapists, etc.,

— medically-prescribed corrective-gymnastic therapy,

— out-patient thermal bath or seawater treatments,

— ambulance services,

— hire of therapeutic equipment.

— services of dentists, oral-hygienists and other dental auxiliaries.

— Hospital services comprise the provision of the following services to hospital in-patients:

— new motor cars, passenger vans, station wagons, estate cars and the like with either two-wheel drive or four-wheel drive,

— second-hand motor cars, passenger vans, station wagons, estate cars and the like with either two-wheel drive or four-wheel drive.

— motor cycles of all types, scooters and powered bicycles,

— bicycles and tricycles of all types,

— animal drawn vehicles.

— tyres (new, used or retreated), innertubes, spark plugs, batteries, shock absorbers, filters, pumps and other spare parts or accessories for personal transport equipment.

— petrol and other fuels such as diesel, liquid petroleum gas, alcohol and two-stroke mixtures,

— lubricants, brake and transmission fluids, coolants and additives.

— services purchased for the maintenance and repair of personal transport equipment such as fitting of parts and accessories, wheel balancing, technical inspection, breakdown services, oil changes, greasing and washing.

— hire of garages or parking spaces not providing parking in connection with the dwelling,

— toll facilities (bridges, tunnels, shuttle-ferries, motorways) and parking meters,

— driving lessons, driving tests and driving licences,

— road worthiness tests,

— hire of personal transport equipment without drivers.

— Transport of individuals and groups of persons and luggage by train, tram and underground.

— Transport of individuals and groups of persons and luggage by bus coach, taxi and hired car with driver.

— Transport of individuals and groups of persons and luggage by aeroplane and helicopter.

— Transport of individuals and groups of persons and luggage by ship, boats, ferry, hovercraft and hydrofoil.

— Transport of individuals and groups of persons and luggage by two or more modes of transport when the expenditure cannot be apportioned between them.

— funicular, cable-car and chair-lift transport,

— removal and storage services,

— services of porters and left-luggage and luggage-forwarding offices,

— travel agents' commissions, if separately priced.

— payments for the delivery of letters, postcards and parcels,

— private mail and parcel delivery.

— purchases of telephones, radio-telephones, telefax machines, telephone-answering machines and telephone loudspeakers (08.2.0),

— repair of such equipment (08.2.0),

— installation and subscription costs of personal telephone equipment (08.3.0),

— telephone calls from a private line or from a public line (public telephone box, post office cabin, etc.); telephone calls from hotels, cafés, restaurants and the like (08.3.0),

— telegraphy, telex and telefax services (08.3.0),

— information transmission services; internet connection services (08.3.0),

— hire of telephones, telefax machines, telephone answering-machines and telephone loudspeakers (08.3.0).

— television sets, video-cassette players and recorders, television aerials of all types,

— radio sets, car radios, radio clocks, two-way radios, amateur radio receivers and transmitters,

— gramophones, tape players and recorders, cassette players and recorders, CD-players, personal stereos, stereo systems and their constituent units (turntables, tuners, amplifiers, speakers, etc.), microphones and earphones.

— still cameras, movie cameras and sound-recording cameras, video cameras and cam-corders, film and slide projectors, enlargers and film processing equipment, accessories (screens, viewers, lenses, flash attachments, filters, exposure meters, etc.),

— binoculars, microscopes, telescopes and compasses.

— personal computers and visual display units, printers, software and miscellaneous accessories accompanying them,

— calculators, including pocket calculators,

— typewriters and word processors.

— records and compact discs,

— pre-recorded tapes, cassettes, video cassettes, diskettes and CD-ROMs for tape recorders, cassette recorders, video recorders and personal computers,

— unrecorded tapes, cassettes, video cassettes, diskettes and CD-ROMs for tape recorders, cassette recorders, video recorders and personal computers,

— unexposed films, cartridges and discs for photographic and cinematographic use.

— repair of audio-visual, photographic and information processing equipment.

— camper vans, caravans and trailers,

— aeroplanes, microlight aircraft, gliders, hang-gliders and hot-air balloons,

— boats, outboard motors, sails, rigging and superstructures,

— horses and ponies, horse or pony drawn vehicles and related equipment (harnesses, bridles, reins, saddles, etc.),

— major items for games and sport such as canoes, kayaks, wind surfing boards, sea-diving equipment and golf carts,

— musical instruments of all sizes, including electronic musical instruments, such as pianos, organs, violins, guitars, drums, trumpets, clarinets, flutes, recorders, harmonicas, etc.,

— billiard tables, ping-pong tables, pin-ball machines, gaming machines, etc.

— maintenance and repair of other major durables for recreation and culture.

— card games, parlour games, chess sets and the like,

— toys of all kinds including dolls, soft toys, toy cars and trains, toy bicycles and tricycles, toy construction sets, puzzles, plasticine, electronic games, masks, disguises, jokes, novelties, fireworks and rockets, festoons and Christmas tree decorations,

— stamp-collecting requisites (used or cancelled postage stamps, stamp albums, etc.), other items for collections (coins, medals, minerals, zoological and botanical specimens, etc.) and other tools and articles n.e.c. for hobbies.

— Gymnastic, physical education and sport equipment such as balls, shuttlecocks, nets, rackets, bats, skis, golf clubs, foils, sabres, poles, weights, discuses, javelins, dumb-bells, chest expanders and other body-building equipment,

— parachutes and other sky-diving equipment,

— firearms and ammunition for hunting, sport and personal protection,

— fishing rods and other equipment for fishing,

— equipment for beach and open-air games such as bowls, croquet, frisbee, volleyball and inflatable boats, rafts and swimming pools,

— camping equipment such as tents and accessories, sleeping bags, back-packs, air mattresses and inflating pumps, camping stoves and barbecues,

— repair of such articles.

— Natural or artificial flowers and foliage, plants, shrubs, bulbs, tubers, seeds, fertilisers, composts, garden peat, turf for lawns, specially treated soils for ornamental gardens, horticultural preparations, pots and pot holders.

— pets, pet foods, veterinary and grooming products for pets, collars. leashes, kennels, birdcages, fish tanks, cat litter, etc.,

— veterinary and other services for pets such as grooming, boarding, tattooing and training.

— services provided by:

— hire of equipment and accessories for sport and recreation, such as aeroplanes, boats, horses, skiing and camping equipment,

— out-of-school individual or group lessons in bridge, chess, aerobics, dancing, music, skating, skiing, swimming or other pastimes,

— services of mountain guides, tour guides, etc.,

— navigational aid services for boating.

— services provided by:

— hire of equipment and accessories for culture, such as television sets, video cassettes, etc.,

— television and radio broadcasting, in particular licence fees for television equipment and subscriptions to television networks,

— services of photographers such as film developing, print processing enlarging, portrait photography, wedding photography, etc.

— books, including atlases, dictionaries, encyclopaedias, text books, guidebooks and musical scores.

— newspapers, magazines and other periodicals.

— catalogues and advertising material,

— posters, plain or picture postcards, calendars,

— greeting cards and visiting cards, announcement and message cards,

— maps and globes,

— writing pads, envelopes, account books, notebooks, diaries, etc.,

— pens, pencils, fountain pens, ball-point pens, felt-tip pens, inks, erasers, pencil sharpeners, etc.,

— stencils, carbon paper, typewriter ribbons, inking pads, correcting fluids, etc.,

— paper punches, paper cutters, paper scissors, office glues and adhesives, staplers and staples, paper clips, drawing pins, etc.,

— drawing and painting materials such as canvas, paper, card, paints, crayons, pastels and brushes.

— all inclusive holidays or tours which provide for travel, food, accommodation, guides, etc.

— catering services (meals, snacks, drinks and refreshments) provided by restaurants, cafés, buffets, bars, tea-rooms, etc., including those provided:

— also included are:

— catering services of works canteens, office canteens and canteens in schools, universities and other educational establishments.

— accommodation services of:

— Services of hairdressing salons, barbers, beauty shops, manicures, pedicures, Turkish baths, saunas, solaria, non-medical massages, etc.

— electric razors and hair trimmers, hand-held and hood hair dryers, curling tongs and styling combs, sun-lamps, vibrators, electric toothbrushes and other electric appliances for dental hygiene, etc.,

— repair of such appliances,

— non-electric appliances: razors and hair trimmers and blades therefor, scissors, nail files, combs, shaving brushes, hairbrushes, toothbrushes, nail brushes, hairpins, curlers, personal weighing machines, baby scales, etc.,

— articles for personal hygiene: toilet soap, medicinal soap, cleansing oil and milk, shaving soap, shaving cream and foam, toothpaste, etc.,

— beauty products: lipstick, nail varnish, make-up and make-up removal products (including powder compacts, brushes and powder puffs), hair lacquers and lotions, pre-shave and after-shave products, sun-bathing products, hair removers, perfumes and toilet waters, personal deodorants, bath products, etc.,

— other products: toilet paper, paper handkerchiefs, paper towels, sanitary towels, cotton wool, cotton tops, babies' napkins, toilet sponges, etc.

— precious stones and metals and jewellery fashioned out of such stones and metals,

— costume jewellery, cuff-links and tie-pins,

— clocks, watches, stop-watches, alarm clocks, travel clocks,

— repair of such articles.

— Travel goods and other carriers of personal effects: suitcases, trunks, travel bags, attaché cases, satchels, hand-bags, wallets, purses, etc.,

— articles for babies: baby carriages, push-chairs, carry cots, recliners, car beds and seats, back-carriers, front carriers, reins and harnesses, etc.,

— articles for smokers: pipes, lighters, cigarette cases, cigar cutters, etc.,

— miscellaneous personal articles: sun-glasses, walking sticks and canes, umbrellas and parasols, fans, key rings, etc.,

— funerary articles: coffins, gravestones, urns, etc.,

— repair of such articles.

— retirement homes for elderly persons, residences for disabled persons, rehabilitation centres providing long-term support for patients rather than health care and rehabilitative therapy, schools for disabled persons where the main aim is to help students overcome their disability,

— help to maintain elderly and disabled persons at home (home-cleaning services, meal programmes, day-care centres, day-care services and holiday-care services),

— wet-nurses, crèches, play schools and other child-minding facilities,

— counselling, guidance, arbitration, fostering and adoption services for families.

— service charges paid by owner-occupiers and by tenants for the kinds of insurance typically taken out by tenants against fire, theft, water damage, etc.

— service charges for private sickness and accident insurance.

— service charges for insurance in respect of personal transport equipment,

— service charges for travel insurance and luggage insurance,

— service charges for other insurance such as civil liability for injury or damage to third parties or their property.

— actual charges for the financial services of banks, post offices, saving banks, money changers and similar financial institutions,

— fees and service charges of brokers, investment counsellors, tax consultants and the like.

— fees for legal services, employment agencies, etc.,

— charges for undertaking and other funeral services,

— payment for the services of housing agents, auctioneers, salesroom operators and other intermediaries,

— payment for photocopies and other reproductions of documents,

— fees for the issue of birth, marriage and death certificates and other administrative documents,

— payment for newspaper notices and advertisements,

— payment for the services of graphologists, astrologers, private detectives, bodyguards, matrimonial agencies and marriage guidance counsellors, public writers, miscellaneous concessions (seats, toilets, cloakrooms), etc.