Books and booklets are generally zero-rated for VAT purposes in the UK. This means that there is no VAT charged on the supply of books and booklets.
HMRC defines a book as normally consisting of text or illustrations, bound in a cover that is stiffer than the pages. A book may be printed in any language and includes books in Braille. Books can be photocopied, typed or hand-written, provided they are produced in a book format.
Examples of books that are zero-rated for VAT
There are many examples of zero-rated books and relatively few exceptions. Here are some common examples of books which are zero-rated.
- Books, including fiction, non-fiction, and children's books
- Booklets that are designed to be read
- Children's picture books and painting books
- Printed sheet music books
- Books of maps and charts, such as an atlas
- Religious books
- Braille books
- E-books
This list is not exhaustive; there may be other types of books that are also zero-rated for VAT.
Exceptions to the zero-rating of books
There are some exceptions to the UK’s zero VAT rate for books. For example, VAT is charged on the supply of the following:
- Books of blueprints, plans or technical drawings for use in industry, agriculture, engineering, or commerce
- Books that are included as part of a package where the book is incidental to the main supply. For example, an instruction book that is provided with an electrical appliance.
- Books that are used as stationery, including diaries and address books.
- Stamp albums or picture card books, unless it includes a substantial amount of reading material and no more than 25% of the book is reserved for mounting/sticking.
VAT on schoolbooks and educational texts
School books and educational texts may include a substantial amount of blank space for inserting notes or answers, making them similar to books used as stationery (such as diaries). However, the supply of these is still zero-rated because the spaces included are deemed incidental to the “essential character” of the book.
VAT on brochures, pamphlets, and leaflets
The VAT treatment of brochures, pamphlets and leaflets is complicated by the fact it is not defined in law what qualifies as this type of printed matter. However, HMRC defines these items as follows:
| Product | General description | VAT treatment |
| Brochure | Several sheets of reading material that is folded or fastened together Not necessarily bound in covers Usually containing advertisements |
Generally zero-rated providing they include a substantial amount of text, are supplied complete and are not primarily designed to hold other items. |
| Pamphlet | Similar to a brochure, but comprising of political, social, or intellectual material. | Generally zero-rated with the same conditions as a brochure |
| Leaflet | A single sheet of paper that is generally no larger than A4 (though some exceptions exist for A2, such as when printed on both sides or folded down to A4 size). Designed and intended to be held and read in hand, not mounted for display. |
Generally zero-rated providing they convey information, are complete, printed on limp paper and are supplied in sufficient quantity for distribution (minimum 50 copies). Laminated materials are not generally considered leaflets. |
VAT on newspapers and journals
Newspapers and journals are zero-rated for VAT purposes. The zero rating applies to both physical and electronic versions of newspapers and journals, provided they are available to the general public.
For VAT purposes, a newspaper is a publication that is published at regular intervals (at least once a week). It is mainly concerned with news and current affairs in the public interest. Newspapers can include items such as reader letters, crossword puzzles and feature supplements, but they must include a substantial amount of news.
A journal is defined as reading material that is published at regular intervals, not exceeding one year, that is mainly concerned with a particular field of interest (such as medicine, fashion, science, law, or business).
Why are most books zero-rated?
The zero-rating of books and booklets is a long-standing policy in the UK. It is recognised that reading increases knowledge and making books more affordable benefits the population as a whole. The UK has a high rate of literacy, and the cheaper price of books compared to countries which charge VAT on books is believed to be a contributing factor.
The zero-rating of books and booklets is also supported by the publishing industry. They assert that as well as boosting literacy, the policy helps create jobs and boost the economy. The government are in agreement as demonstrated by the extension of zero-rating to e-publications in 2020.
Lynne Gill
My area of expertise is land and property transactions but I have extensive knowledge of both domestic and international VAT and I love complex VAT queries. I have an Honours degree in Business Studies and a VAT legal and technical qualification from the Institute of Indirect Taxation.
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