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There are 8 clues with the answer 'ZERORATE'
# CLUE
1.
Exempt from value-added tax (4-4)
2.
Talk on unknown ruler is exempt from tax (4-4)
3.
To assign no tax to something that could be taxed
4.
No class exempt from VAT (4,4)
5.
Cross - judge defending old queen exempt from tax
6.
Assess as having no VAT to pay, nothing to reprove (4-4)
7.
Assess at a nil percentage of VAT
8.
Assess at a nil percentage of VAT (4-4)