Is there VAT on school, college or university printing?
School print is unusually generous. Workbooks are zero-rated even though they are mostly blank space, because HMRC says the spaces for answers are incidental to the essential character of the book, and it extends the same treatment to exam papers in question and answer format. Prospectuses, newsletters and reading books are zero-rated too. Certificates, exercise books, letterheads and forms are standard-rated.
PRIVATE & CONFIDENTIAL
Today's lesson: zero and twenty per cent.There will be a test.
Printing for a school, college or university
Some 0%, some 20%
Here's the usual print for a school, college or university. Tap any item to see why it's 0% or 20%.
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If a workbook is zero-rated, why is an exercise book not?
Because a workbook is a book with answer spaces in it and an exercise book is ruled pages with a cover. HMRC lists exercise books and copy books as standard-rated stationery, and names products that are essentially stationery items as outside the zero rate for books.
