Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Books

HM Revenue & Customs
, see all updates

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

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.