Review of Item's that are VAT Exempt and Those That Are Not

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Review of Item's that are VAT Exempt and Those That Are Not

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In theory VAT is good. It's almost impossible to dodge & it hits people more who spend more on luxuries. The rich should be stung by this while the poor escape. The essentials of life attract no tax, while luxury (or at very least discretionary) purchases are hit.
However, why do we pay VAT on child safety seats (legal requirement), heating & power for our homes which are all essential products (but not an exhaustive list). Then we are exempt from paying VAT on items such as Chocolate-chip cookies, Magazines & Newspapers which are hardly essential products.
I'm not saying that VAT should be abolished but surely the time has come for a full review of the item's which pay a full rate or are either exempt or reduced rate.
True essential item's like heating & power for homes should be exempt & none essential item's like biscuits & cakes should not be exempt.
If fuel for your home isn't essential, why are they handing out winter fuel allowances then?

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