Is There VAT on Books?

In the UK, most printed books are zero-rated for VAT, meaning they are still VAT-taxable supplies but are charged at a 0% rate. This long-standing rule is designed to support access to education and literacy. However, not everything that looks like a book is zero-rated, and there are some important exceptions, especially when it comes to digital formats or products bundled with other items.

This guide explains when VAT applies to books, which items qualify for zero-rating, and what you need to know if you sell, publish, or buy printed or digital reading materials.

Are Books VAT Exempt or Zero-Rated?

Printed books in the UK are zero-rated for VAT, not exempt. This distinction matters. A zero-rated item still counts as a taxable supply, allowing VAT-registered businesses to reclaim input VAT on related expenses.

Zero-rated printed books include:

• Novels and fiction books

• Non-fiction reference books

• Textbooks and school workbooks

• Children’s picture books

• Religious texts such as the Bible or Quran

• Manuals and guides

No VAT is added to the sale price of these books, and they should not show VAT on receipts.

Why Are Most Books Zero-Rated?

Books are zero-rated to support education, culture and public access to information. The zero rate on books was introduced with the inception of VAT in the UK in 1973 and continues under UK VAT law even after Brexit.

The government considers reading materials to be essential goods, and zero-rating them avoids placing a tax burden on students, educators, and readers.

Are There Any Circumstances Where VAT on Books Becomes Applicable?

Yes. Although most printed books are zero-rated, VAT applies when:

• The book is sold as part of a package with standard-rated goods or services

• It includes interactive content, toys or software

• It is delivered in digital format (e-books and downloadable content)

• It is bundled with other non-zero-rated materials

Each component in a sale must be assessed separately. If a zero-rated book is packaged with a standard-rated product, HMRC may require apportioning VAT accordingly.

E-Books and Digital Publications

Until May 2020, e-books were standard-rated. Following a change in legislation, e-publications are now zero-rated for VAT in the UK, aligning with printed equivalents.

Zero-rated e-publications include:

• E-books

• E-newspapers

• E-magazines

• Online journals and academic texts

However, content must be predominantly textual. Digital products that are interactive, audio-visual or multimedia-rich may still be subject to VAT at 20%.

Audiobooks and Spoken Word Content

Audiobooks are standard-rated, meaning they are subject to 20% VAT, unless provided for people with a disability through an exemption scheme.

This includes:

• Audible subscriptions

• MP3 downloads

• Physical CDs of spoken word

HMRC classifies audiobooks as pre-recorded entertainment, rather than reading materials, which is why they fall under the standard rate.

Bundle Deals and Combined Sales

VAT treatment for bundles depends on the components. If you sell a printed book with a toy, CD-ROM, or access to an online course, HMRC may view this as a mixed supply. In that case, VAT must be apportioned between zero-rated and standard-rated elements.

For example, a children’s book that includes a soft toy may not qualify for full zero-rating unless the toy is incidental.

VAT on Schoolbooks and Educational Texts

Textbooks and educational publications for use in schools, colleges or universities are zero-rated if supplied in printed or approved digital format.

However, training materials that include course fees, tuition or digital access may be subject to VAT depending on how they’re structured. Sellers must ensure the printed textbook qualifies independently for zero-rating.

VAT on Brochures, Pamphlets and Leaflets

These are generally zero-rated, provided they meet the criteria HMRC sets out, such as being:

• Designed to be read like a book or folded pamphlet

• Not intended to be reused or used for other functions (like signage or posters)

Promotional leaflets with large quantities of advertising or elements like stickers or coupons may fall outside zero-rating.

VAT on Newspapers and Journals

Printed newspapers, magazines and periodicals are zero-rated. This includes both physical copies and, since 2020, digital editions of newspapers and journals, as long as they are primarily text-based.

Publications that include video, music or interactive content may not qualify and should be checked carefully if sold in digital format.

Do You Pay VAT on Stationery in the UK?

Yes. Most stationery is standard-rated at 20% VAT. This includes:

• Notebooks

• Pens and pencils

• Diaries

• Calendars

• Envelopes

• Office supplies

These are not classed as reading materials and are considered non-essential consumer goods under VAT law.

VAT on Printers and Printing

Printers and printing services are standard-rated, including:

• Desktop and commercial printers

• Printer cartridges and toners

• Photocopying services

• Custom printing of materials

If you are VAT registered and use printing for business purposes, you can reclaim input VAT on these expenses.

How Do I Know If My Product Is Liable to VAT or Not?

Check HMRC’s guidance in VAT Notice 701/10: Zero-rating of books and printed matter. You should also review:

• The nature of the item

• Its format (digital vs print)

• Whether it’s supplied as part of a package

• The use and purpose (education vs promotional)

If unsure, speak to an accountant or seek a written ruling from HMRC.

Conclusion

Most printed books in the UK are zero-rated for VAT, meaning they are sold without any VAT added. However, this doesn’t mean all publications or related items are tax-free. E-books are now also zero-rated, but audio content, bundled items and promotional materials may not be.

If you're selling or buying reading materials, check the VAT treatment based on the format and purpose. And if you run a business involving print, publishing or education, knowing these distinctions will ensure your VAT returns and pricing are compliant.