zero-rate

verb2

1. •
   To subject (a good) to no value-added tax when sold (but in which the supplier can still recover VAT attributable to it).

   • For example, zero-rating machinery invites attempts to redesignate as such other machinery likely to be used by exempt traders. — 2001
2. •
   To provide Internet access without financial cost under certain conditions, such as by permitting access to only certain websites, by subsidizing the service with advertising, or by exempting certain websites from data allowances.