Article 29 - Rights of States to Exempt Certain Sectors or Tax at the Zero-Rate

Each Member State may exempt or tax at zero-rate the following sectors in accordance with the conditions and provisions set by that Member State:

1. education sector;

2. health sector;

3. real estate sector; and

4. local transport sector.

Each of the Member States may subject its oil, oil derivatives and gas sector to Tax at zero-rate in accordance with the conditions and provisions set by each Member State.