Group 1 Food
Group 2 Sewerage services and water
Group 3 Books, etc.
Group 4 Talking books for the blind and disabled and wireless sets for the blind
Group 5 Construction of buildings, etc.
Group 6 Protected buildings
Group 7 International services
Group 8 Transport
Group 9 Caravans and houseboats
Group 10 Gold
Group 11 Bank notes
Group 12 Drugs, medicines, aids for the disabled, etc.
Group 13 Imports, exports etc.
[Group 14 (repealed)] [Tax free shops]
Group 15 Charities etc.
Group 16 Clothing and footwear
[Group 17 (omitted)] [Emissions allowances]
Group 18 European research infrastructure consortia
Group 19 Women's sanitary products
Group 20 Personal protective equipment (coronavirus)
Group 21 Online marketplaces (deemed supply)
Group 22 Free zones
Group 23 Installation of energy-saving materials in England and Wales and Scotland from 1 April 2022 to 31 March 2027


The supply of anything comprised in the general items set out below, except–

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