Much of the plot turns on Anne's sexual exploits with women.
Various townspeople discuss how Anne Lister is interested in sex with women.
The two main protagonists kiss/"make out" passionately at times throughout, & further sexual acts are implied/inferred as either having taken place or being about to take place.
One time when Anne and one of her lovers are in bed together. Exposed breasts in one brief scene. Scenes with lovers having sex together in bed are shown, albeit in most cases breasts and lower body covered with bedsheets, with all the sex moans and groans included.