Due to EU legislation the UK is no longer able to add to the zero rate categories, and the minimum VAT rate that can be applied to any new category that the Government seeks to reduce rate is 5%.
Accordingly those items that can be treated as zero rated have been taxed at zero rate for some time. The main categories that are presently zero rated for VAT are listed below. Please note that this list is not exhaustive:
Food - Most food products are zero rated for VAT purposes.Read this post