Which of the following is a zero-rated item for VAT purposes?

The correct choice is that books are categorized as zero-rated items for VAT purposes. Zero-rating means that the item is taxable, but the VAT rate applied is 0%. This status is intended to make essentials more affordable for consumers.

Books are considered to be an important part of cultural and educational resources, which is why they are not subject to VAT. This encourages reading and literacy by reducing the cost for consumers who purchase educational materials. The zero-rating allows for a broader access to literature, which is seen as beneficial for society.

Women's sanitary products, children's car seats, and domestic fuel may have specific exemptions, reduced rates, or different VAT treatments, but they are not classified as zero-rated. Hence, while all these items play important roles in society, it is books that enjoy a zero rate for VAT purposes.