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Products which do not attract value added tax (VAT). The zero-rating of various food stuffs and other products, like educational products, is designed to help poor people to survive and improve their standard of living over time. Obviously, the authorities are reluctant to zero-rate products because that reduces the effectiveness of the tax. Schedule 2 of the VAT Act (89 of 1991) gives the following list of food-stuffs which are zero-rated: brown bread, dried mealies, dried beans, lentils, pilchards or sardines in tins or cans, rice, fresh fruit and vegetables, vegetable oil, milk, eggs and edible legumes. If a VAT-rated product (like a flavourant) is added to the product sold, then that product cannot be zero-rated.