Business tax – notice

VAT Notice 701/10: zero-rating of books and other forms of printed matter

This notice explains the nature of, and the circumstances when you can zero-rate books and other forms of printed matter.


This notice cancels and replaces Notice 701/10 (December 2011). Paragraph 6.4 covering common examples and problem areas now refers to direct mailing/marketing businesses and those delivering items of printed matter to recipients on behalf of their customer to read chapter 3 of Notice 700/24 - postage, delivery charges and direct marketing.