zero-rate

Short definition from Wiktionary

Verb

1. 1
   To subject (a good) to no value-added tax when sold (but in which the supplier can still recover VAT attributable to it).
2. 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.
3. 3
   Alternative form of zero-rate.