Some examples of exempt supplies include:
- financial services (such as, interest earned for the provision of credit, life insurance, the services of benefit funds such as medical schemes, provident, pension and retirement annuity funds);
- donated goods or services sold by non-profit bodies (such as, religious and welfare organisations);
- residential accommodation in a dwelling (but not holiday accommodation);
- passenger transport in South Africa by taxi, bus, or train;
- educational services provided by recognised educational institutions such as, primary and secondary schools, technical colleges, or universities which have been approved as public benefit organisations; and
- childcare services provided at crèches and after-school care centres.