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Official guidance
VAT Books

VBOOKS9000 · Books: Services of hire or loan

  • VBOOKS9100 · The scope and coverage of the relief
  • VBOOKS9300 · Library avoidance schemes
  • VBOOKS9600 · Library schemes: VAT treatment of the supply of study facilities from Libraryco to the University
  1. Books: Services of hire or loan: Contents
  2. Books: Services of hire or loan: The scope and coverage of the relief

VBOOKS9100 | Books: Services of hire or loan: The scope and coverage of the relief

From HM Revenue & Customs · VAT Books

Note (b) to Items 1 to 6 allows zero-rating of the hire or loan of any articles that would themselves be zero-rated under Group 3 as books, etc. The most common example of this is the hire of collections of books (particularly technical manuals), to educational institutions by wholesalers or publishers.

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