Where can I find a simple(ish) summary of UK VAT rules as to what item
categories are VAT exempt, zero rated ot at a reduced rate.

I was specifically to find out if a nursery place for my daughter is
VATable, but am interested in a general list for future reference.

Hi! Thanks for the question.

Please note that in the disclaimer mentioned below, the following
answer is general information and does not substitute for professional
legal advice.

All the explanations are based on the HM Customs & Excise, the
regulating body for UK VAT laws. The following lists are also subject
to exceptions as noted in the HM Customs & Excise website.

What are VAT exempt supplies?

“The main business activities that are exempt from VAT are the sale
and letting of land, financial and insurance services, postal
services, education, sport, and burial and cremation services.”

“What are exempt supplies?”
http://www.bcentral.co.uk/finance/tax/vatfaq/Exempt.asp 

“Is VAT payable on exempt supplies?” (An official explanation
including instances of exceptions)
http://www.hmce.gov.uk/forms/notices/700-a5.htm#P258_18547 

What are considered zero rated items for VAT?

“The general categories of zero-rated goods and services are food,
sewerage and water services, books, construction of buildings,
international services, transport, caravans and houseboats, gold, bank
notes, drugs, medicines, imports and exports, tax-free shops,
charities, clothing and footwear.”

“What goods and services are zero-rated for VAT?”
http://www.bcentral.co.uk/finance/tax/vatfaq/Zero-rated.asp 

“Is VAT payable on zero-rated supplies?” (An official explanation
including instances of exceptions)
http://www.hmce.gov.uk/forms/notices/700-a5.htm#P296_22961 

What supplies are reduced rated?

- Domestic fuel or power; 
- Installation of energy saving materials; 
- Grant funded installation of heating equipment or security goods or
connection of gas supply;
- renovation and alteration of dwellings; 
- residential conversions; 
- women's sanitary products; and 
- children's car seats.

“What supplies are reduced-rated?”
http://www.hmce.gov.uk/forms/notices/700-a5.htm#P296_22961 

If you want to call the HM Customs & Excise here is their contact
page.

HM Customs & Excise – Contact Page
http://www.hmce.gov.uk/contact/index.htm  

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Easterangel-ga      
Google Answers Researcher

From HM Customs & Excise ...

They've got loads of leaflets designed to help and also a help line.

Do you want the address or the phone number?

Are you a UK resident?

Address and phone number would be helpful. I am UK resident