Izinto ezingafakwa irha fu azibhataliswa irhafu-ntengo eyi-15%. Injongo yoku kukunceda abemi boMzantsi Afrika ukuba bonge imali.
Ezi ntlobo zokutya zinge na-VAT zili-19 ziquka: umbo na, umngqusho, irayi si, isonka esimdaka, iziqhamo, imifuno, intlanzi esetotini, amaqanda.
Ezinye izinto ezingabhataliswa i-VAT ziquka idzi li, ipetro li kunye neparaf ini kwakunye neenkonzo ezithile ezifana nemali yerenti, imali yokukh wela uloliwe nezinye izithuthi kunye nemali yokufunda.
Ngenyanga yoMdumba urhu lumente wabhengeza ukuba uza kuyinyusa i-VAT isuke kwi14% iye kwi-15%. Urhulumente waqonda ukuba oku kuza ku wafaka ezingxakini zezimali amakhaya asokolayo.
Ukuphungula umthwalo weengxaki obangwa ngamaxabiso ezinto aphezulu uMphathiswa wezeMali uNhlanhla Nene watyumba iqela eliza kucebisa ngezinye izinto zase khaya ezinokongezwa kuluhlu lwezo zingabhataliswa i-VAT.
Emva kokuba eli qela liqhu be uphando olunzulu labamba neendibano zokubonisana noluntu, liye lacebisa ukuba kongezwe ezinye izinto ezise tyenziswa emakhaya kuluhlu lwezo zingafakwa VAT. Ezo ziquka;l Isonka esimhlophel	Iflawa	yesonkal	Iflawa	yekeyikil Iitawuli zoomama l Iyunifomi yesikolol Amalweyile (amanapkeni) Eli qela liye lakhuthaza uNondyebo weSizwe ukuba aqinise kise ukuba umahluko owenziwe kukungafaki i-VAT uxhanyulwa ngabathengi hayi abavelisi.  Eli qela liphinde lacebisa ngezinye iindlela zokunceda amakhaya asokolayo, ngokuthi kuphuculwe izibonelelo zikarhulumente ezifana nenkqubo yokuxhasa ngokutya okunesondlo, ukunikezelwa kweetawuli zomama simahla kunye nezibo nelelo-mali zezentlalo. Oku kungenziwa ngokuthi urhulumente anyuse umthamo wemali ayi chitha kwezi zibonelelo. Ngethuba kubanjwe ivoti yo hlahlo lwabiwo-mali lwesebe lakhe uMphathiswa uNene uthe urhulumente uza kwenza konke okusemandleni ukuqiniseki sa ukuba abantu abasokolayo abathwaxwa kakhulu kukunyu ka kwe-VAT .