Article 29 - Rights of States to Exempt Certain Sectors or Tax at the Zero-Rate

1. Each Member State may exempt or tax at zero-rate the following sectors in accordance with the conditions and provisions set by that Member State:

a) Education sector;

b) Health sector;

c) real estate sector; and

d) local transport sector.

2. Each of the Member States may subject its oil, oil derivatives and gas sector to Tax at zero-rate in accordance with the conditions and provisions set by each Member State.