The guide explains the different VAT rates and provides links to guidance on the special VAT rules for certain trade sectors such as retail and wholesale, manufacturing, farming and transport.
It also specifically lists certain goods and services in the following categories that are reduced-rated (at 5%), zero-rated, exempt, or outside the scope of VAT:
Sport, leisure, culture and antiques
Health, education, welfare and charities
Power, utilities, energy and energy saving, heating
Building and construction, land and property
Transport, freight, travel and vehicles
Printing, postage, publications - books, magazines and newspapers
Clothing and footwear, protective and safety equipment
Financial services and investments, insurance
The list is not exhaustive and there may be conditions that must be met before a reduced rate can apply or before it can be accepted as exempt or outside the scope of VAT.
The HMRC guidance is available HERE