From Channel 4’s money pages, some of the things that are VAT exempt-
# Funerals
# Children�s clothes (up to age 13)
# Submarines
# Houseboats � as long as they don�t sail anywhere.
# Jaffa Cakes � even though topped with chocolate, the sponge makes them a cake.
# Chocolate spread
# Frozen food you have to defrost or heat before consumption (fish fingers, pizza, gateaux, etc).
# Bottle/tube of ice cream topping sauce.
# Milk drinks (including milkshakes).
# Tea, coffee, cocoa & drinking chocolate.
# Potatoes
# Microwave popcorn
# Tortilla chips
# Direct flight on Concorde (When they existed)
# Limousine to/from the airport as part of a flight
# Encyclopaedias
# Comics

And some “luxury items” that aren’t-
# Headstones and commemorative memorials
# Children�s clothing that could be worn by a small adult
# Boats weighing less than 15 tons designed for �recreation or pleasure�.
# Touring caravans
# Chocolate biscuits � classed as confectionery.
# Frozen food you eat frozen (ice cream, lollies, sorbet, etc)
# Ice cream topping sauce sold on an ice cream.
# Alcohol
# Alcohol-free beer & wine
# Carbonated drinks (Lemonade, cola, tonic & soda water, etc)
# Potato snacks (crisps, chips, French fries, etc)
# Ready-to-eat popcorn
# Hoola-Hoops
# Pleasure �flights to nowhere� on Concorde (While they lasted)
# Flying lessons
# Private hire of a limousine to/from airport
# Book tokens
# Business cards

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