HMRC Guidance: VAT rates on different goods and services

• VAT rates vary significantly based on the type of goods or services, with categories like food and drink, health, education, and certain energy-saving materials having specific conditions for zero, reduced, or exempt rates.
• Many essential goods and services, such as most food for human consumption (excluding catering and certain snacks), children’s clothing, books, and public transport, are zero-rated or exempt from VAT.
• The application of VAT rates can depend on various factors, including who is providing or buying the goods/services, where they are provided, how they are presented for sale, and whether specific conditions or evidence requirements are met.

Source HMRC

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