Children's picture books are usually zero-rated (0% VAT) in the UK, but only if they meet HMRC's conditions: not essentially a toy (cut-out models or game boards don't count) (HMRC VAT Notice 701/10, paragraph 3.7).
Children's picture books
0% VAT
Children's picture, colouring and activity books are zero-rated.
HMRC VAT Notice 701/10, paragraph 3.7
0% as long as it's:
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3.7 makes a point of saying it does not matter what a children's picture book is printed on: paper, plastic or textiles all qualify, and rag books are named. That is the single place where the paper and card restriction at section 2 is lifted. The limit is toys. HMRC standard-rates books consisting wholly or mainly of pictures of models for cutting out, unless printed text directly related to the cut-out material covers at least 25% of the pages, and assembly instructions do not count towards that text. Books whose pages are boards for games are standard-rated too.
Whether it is a book or essentially a toy. Cut-out models need a quarter of the pages in real text to stay a book.
The zero rate applies as long as it's: not essentially a toy (cut-out models or game boards don't count). If any one of those isn't true, it isn't zero-rated, so it's 20%.
If your printer does the design, typesetting or finishing as part of the same zero-rated print job, that work can be zero-rated too. Design bought separately from a studio is a standard-rated service.
HMRC VAT Notice 701/10, paragraph 3.7, HMRC's guidance on zero rating books and printed matter. See the notices we work from.
3.7 covers picture books printed on textiles as well as paper.
A children's picture book.
Essentially a toy, and assembly instructions do not count as the printed text that could rescue it.