zero-ratinghttp://www.oed.com/dictionary/zero-rating_n%3Ftab%3Dmeaning_and_usezero rating, n.
Revised 2018

zero ratingnoun

  1. 1971–
    A rating of zero for value added tax or other sales tax on a particular item; (also) the practice of assessing the value added tax or other sales tax at zero for a particular item.
    1. 1971
      The recently reported claim of the salvage industries to be given zero rating for value-added tax..can also be extended.
      Nature 3 December 310/3
    2. 1984
      Books are the essential tools of society and zero-rating is a very efficient way of encouraging their wide availability.
      Bookseller 3 November 1857/1
    3. 2014
      There would be no zero rating on items such as food, children's clothing and shoes, prescriptions and books.
      Aberdeen Press & Journal 19 March (Features section) 28

Originally published as part of the entry for zero, n. & adj.

zero, n. & adj. was revised in June 2018.