Is there VAT on children's colouring and activity books?
Children's colouring and activity books are usually zero-rated (0% VAT) in the UK, but only if they meet HMRC's conditions: suitable for under-18s and not sold as an adult product (HMRC VAT Notice 701/10, paragraph 3.8).
PRIVATE & CONFIDENTIAL
Zero-rated. I coloured inside the lines, as required.
Children's colouring and activity books
0% VAT
Children's picture, colouring and activity books are zero-rated.
0% as long as it's:
Suitable for under-18s and not sold as an adult product
Is there VAT on children's colouring and activity books?
Children's colouring and activity books are usually zero-rated (0% VAT) in the UK, but only if they meet HMRC's conditions: suitable for under-18s and not sold as an adult product (HMRC VAT Notice 701/10, paragraph 3.8). Children's picture, colouring and activity books are zero-rated.
When would children's colouring and activity books be charged at 20% VAT?
The zero rate applies as long as it's: suitable for under-18s and not sold as an adult product. If one of those isn't true, it's likely to be standard-rated at 20%.
Is the design and artwork for children's colouring and activity 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 3.8, HMRC's guidance on zero rating books and printed matter. Read the notice on GOV.UK ↗
