vat zero rate rated supllies

I would strongly advise you not to use ChatGPT for tax! VAT is a very complicated tax with lots of exceptions to rules which are not examinable at ACCA TX-UK. For the purposes of your exam, the ACCA study hub is correct; it's zero rated.

well wanna say y doesnt the forum here on opentutiin allow us students to attach photos of qtns so that we will be able to more comfortably ask our qtns? typing exam kit qtns here is not easy

i hv another doubt. is there a strict rule that suppliers with only exemtp supply of goods cannot register for vat?

Your first question is one for the admin team. The answer to your second question is yes, if a supplier makes only exempt supplies they cannot register for VAT.

anoter qtn of vat. One gift to a customer out of inventory costing £250 was made. The replacement cost of the goods was £300. how is this treated for output nd input vat?

Think it through. The input VAT on the original cost of £250 would have been reclaimed. The output VAT on the gift (costing more than £50) would be paid on the replacement cost of £300. When the item is replaced at a cost of £300, the input VAT would be reclaimed on that amount.