ze·ro-rate (zîr  -r t , z r-)tr.v. ze·ro-rat·ed, ze·ro-rat·ing, ze·ro-rates Chiefly British To exempt from paying a value-added tax. |
zero-rated
adj (zero rated when postpositive)
(Business / Commerce) denoting goods on which the buyer pays no value-added tax although the seller can claim back any tax he has paid
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