&gt; In England some items are zero rated, (most food, children&#x27;s clothes, books etc) and other items have lower rates.<p>That does not exist in the EU any more. Only products that did not have VAT at the time of introduction of the VAT system can retain it.  Austria has no VAT free items as an example.<p>&gt; There&#x27;s a pretty vigorous campaign to move tampons and pads to the zero rate.<p>Pointless campaign because it cannot be done.  You cannot remove VAT under EU regulations from an item.