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Official guidance
VAT Books

VBOOKS3100 · Books: What kinds of article are eligible?: Books and booklets (Item 1)

  • VBOOKS3110 · The physical characteristics of complete books and booklets
  • VBOOKS3120 · Part works
  • VBOOKS3130 · Function
  • VBOOKS3180 · Ways in which an article which has failed the tests of VBOOKS3100 may still qualify for zero-rating
  1. Books: What kinds of article are eligible?: Books and booklets (Item 1): Contents
  2. Books: What kinds of article are eligible?: Books and booklets (Item 1): Ways in which an article which has failed the tests of VBOOKS3100 may still qualify for zero-rating

VBOOKS3180 | Books: What kinds of article are eligible?: Books and booklets (Item 1): Ways in which an article which has failed the tests of VBOOKS3100 may still qualify for zero-rating

From HM Revenue & Customs · VAT Books

  • Articles which do not possess a stiff cover may still be eligible for zero-rating as either brochures or pamphlets. See VBOOKS3200.

  • Articles which convey information by means of geographical representations may be eligible for zero-rating as maps. See VBOOKS3800.

  • Articles which consist mainly of music may qualify under item 4. See VBOOKS3700.

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