RCB/17/16 VAT—treatment of colouring and dot-to-dot books
Revenue & Customs Brief, Issue 17. 13 December 2016
Purpose of this brief
This brief sets out the HM Revenue and Customs (HMRC) position on the scope of the zero-rate for colouring and dot-to-dot books.
Readership
Publishing houses, wholesalers and retailers of books.
Issue
There is now a wide range of colouring and dot-to-dot books on the market. Many of these are specifically labelled as suitable for children and/or adults. This brief announces HMRC policy in respect of the VAT treatment of these publications which is effective from 1 April 2017.
Background
The last two years or so has seen a growth of books labelled or described as “adult colouring books” and “adult dot-to-dot books”. Many suppliers have zero-rated these books in the belief they are a general book (like a paperback or hardback novel, for example) placing reliance on VATA 1994 Sch 8 Group 3 Item 1. However, the leading case on what is a