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.

Documents

Details

This notice cancels and replaces Notice 701/10 (June 2015). Paragraph 3.8 has been updated to include guidance about items that may be zero-rated as children’s colouring books.

Published 13 December 2011
Last updated 13 December 2016 + show all updates
  1. This notice cancels and replaces Notice 701/10 (June 2015). Paragraph 3.8 has been updated to include guidance about items that may be zero-rated as children’s colouring books.
  2. This notice cancels and replaces Notice 701/10 (December 2011). Paragraph 6.5 covering 'The package test' 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.
  3. First published.