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).
PRIVATE & CONFIDENTIAL
Once upon a time there was no VAT. The end. Most unsatisfactory.
Children's picture books
0% VAT
Children's picture, colouring and activity books are zero-rated.
0% as long as it's:
Not essentially a toy (cut-out models or game boards don't count)
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, colouring and activity books are zero-rated.
When would children's picture books be charged at 20% VAT?
The zero rate applies as long as it's: not essentially a toy (cut-out models or game boards don't count). If one of those isn't true, it's likely to be standard-rated at 20%.
Is the design and artwork for children's picture books zero-rated too?
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.
Where does this come from?
HMRC VAT Notice 701/10, paragraph 3.7, HMRC's guidance on zero rating books and printed matter. Read the notice on GOV.UK ↗
