Zero Rated VAT on Print in the UK
The UK Value Added Tax Act 1994, section 30 provides for the zero-rating of goods listed in Schedule 8 of the Act.
Schedule 8, Group 3 sets out which books, etc. which may be
zero-rated as follows:
Group 3 - Books, etc.
Item No.
1. Books, booklets, brochures, pamphlets and leaflets.
2. Newspapers, journals and periodicals.
3. Children's picture books and painting books.
4. Music (printed, duplicated or manuscript).
5. Maps, charts and topographical plans.
6. Covers, cases and other articles supplied with items 1 to 5 and not
separately accounted for.
Where goods are bought in the UK and sent to the EU, then the VAT is paid in the UK.
Where print is scheduled at zero rate then there is no VAT to pay, where the print is scheduled at standard rate, then VAT will be charged at 20%.
For further details please check the HMRC website or the HMRC Notice on Zero Rating of Books etc.
Please do contact us if you have any queries.
