The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the VAT treatment of supplies of printed matter.
A number of items of printed matter are liable to VAT at the zero rate. However, the zero-rating will only ever apply to relevant items that are produced using paper and card. Goods containing text in other format, such as CD-ROMs, video tapes or audio cassettes will always be liable to VAT at the standard rate. The standard rate will also apply to the storage and distribution of text by fax, email, microfiche, internet or similar. For example, if a magazine is physically printed it will be zero-rated, but if the same magazine is distributed via email it will be standard-rated.
For other notes on this topic, please see the Printed matter ― single or multiple supplies and Printed matter ― production services guidance notes.
For a table summarising the VAT treatment of the most common items of printed matter, see the Summary ― VAT treatment of common types of printed items guidance note.
These are items which normally comprise text or illustrations which are bound in a stiff cover. The following items would be zero-rated (this list is not exhaustive):
VATA 1994, Sch 8, Group 3, Item 1
School work books and other educational texts that are supplied in question
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