| INDICATIVE |  | 
| Present |  | 
| I am zero-rated You are zero-rated
 He/She/It is zero-rated
 We are zero-rated
 You are zero-rated
 They are zero-rated
 
 |  | 
| Imperfect |  | 
| I was being zero-rated You were being zero-rated
 He/She/It was being zero-rated
 We were being zero-rated
 You were being zero-rated
 They were being zero-rated
 
 |  | 
| Perfect |  | 
| I was zero-rated You were zero-rated
 He/She/It was zero-rated
 We were zero-rated
 You were zero-rated
 They were zero-rated
 
 |  | 
| Perfect |  | 
| I have been zero-rated You have been zero-rated
 He/She/It has been zero-rated
 We have been zero-rated
 You have been zero-rated
 They have been zero-rated
 
 |  | 
| PlusPerfect |  | 
| I had been zero-rated You had been zero-rated
 He/She/It had been zero-rated
 We had been zero-rated
 You had been zero-rated
 They had been zero-rated
 
 |  | 
| Plusperfect |  | 
| I had been zero-rated You had been zero-rated
 He/She/It had been zero-rated
 We had been zero-rated
 You had been zero-rated
 They had been zero-rated
 
 |  | 
| Future |  | 
| I will be zero-rated You will be zero-rated
 He/She/It will be zero-rated
 We will be zero-rated
 You will be zero-rated
 They will be zero-rated
 
 |  | 
| Future perfect |  | 
| I will have been zero-rated You will have been zero-rated
 He/She/It will have been zero-rated
 We will have been zero-rated
 You will have been zero-rated
 They will have been zero-rated
 
 |  | 
| SUBJUNTIVE |  | 
| Present |  | 
| I (that )may be zero-rated You (that )may be zero-rated
 He/She/It (that )may be zero-rated
 We (that )may be zero-rated
 You (that )may be zero-rated
 They (that )may be zero-rated
 
 |  | 
| Imperfect |  | 
| I (that )might be zero-rated You (that )might be zero-rated
 He/She/It (that )might be zero-rated
 We (that )might be zero-rated
 You (that )might be zero-rated
 They (that )might be zero-rated
 
 |  | 
| Perfect |  | 
| I (whether) was zero-rated You (whether) were zero-rated
 He/She/It (whether) was zero-rated
 We (whether) were zero-rated
 You (whether) were zero-rated
 They (whether) were zero-rated
 
 |  | 
| Pluperfect |  | 
| I You have zero-rated
 He/She/It has zero-rated
 We have zero-rated
 You have zero-rated
 They have zero-rated
 
 |  | 
| CONDITIONAL |  | 
| Present |  | 
| I would be zero-rate You would be zero-rate
 He/She/It would be zero-rate
 We would be zero-rate
 You would be zero-rate
 They would be zero-rate
 
 |  | 
| Perfect |  | 
| I would have been zero-rated You would have been zero-rated
 He/She/It would have been zero-rated
 We would have been zero-rated
 You would have been zero-rated
 They would have been zero-rated
 
 |  | 
| IMPERATIVE |  | 
| Present |  | 
| being zero-rated zero-rated
 having been zero-rated
 have been zero-rated
 have been zero-rated
 has been zero-rated
 
 |  | 
| PARTICIPLE |  | 
| Present |  | 
| being zero-rated 
 |  | 
| Perfect |  | 
| zero-rated 
 |  | 
| INFINITIVE |  | 
| Present |  | 
| to to be zero-rated 
 |  | 
| Perfect |  | 
| have been zero-rated 
 |  | 
| GERUND |  | 
| Present |  | 
| being zero-rated 
 |  | 
| Perfect |  | 
| having been zero-rated 
 |  |