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HMRC internal manual

VAT Books

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

  • 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.