Most food, except snacks (unless the snack is a biscuit – but then only if it is not partly covered in chocolate!) is zero-rated.

• Is a transaction liable to VAT?
• Is it zero-rated?
• Is it exempt from VAT?

Books and magazines are also zero-rated, unless they are sold along with another item, in which case they might be subject to VAT.  Houseboats and caravans above a certain size are also zero-rated, as is children’s clothing – unless it is also suitable for an older person. Insurance and financial services are exempt from VAT, but not if outsourced – except in specific circumstances. Subscriptions to public interest or professional bodies are also exempt – but, again, only under certain circumstances.

Cultural services such as museums, art galleries, zoos (and theatres, sometimes) are also exempt from VAT – but only if the body is managed on a voluntary basis and is non-profit making. However case law says that, under certain circumstances, there can be profits. Furthermore a manager can, on occasion, have a financial interest.