Verb
To subject (a good) to no value-added tax when sold (but the supplier can still recover VAT attributable to it).
To provide Internet access without financial cost under certain conditions, such as by permitting access to only certain websites, by subsidizing the service with advertising, or by exempting certain websites from data allowances.
Source: en.wiktionary.orgzero rate
It will not be the case that we will have zero-rate tariffs on food products. There will be protections for sensitive sections of agriculture and food production. Michael Gove