There are three routes to the same answer here, depending on what you are actually printing. A regular title is a periodical under 3.6. A graphic novel is a book under 3.1. A one-off zine is sheets of reading matter fastened or folded together, which is a brochure or pamphlet under 3.2, and HMRC's description of pamphlets as political, social or intellectual in content fits most of them. Mainly illustrations is never a problem: the notice says periodicals may consist mainly of illustrations, and children's picture books are zero-rated outright.
What decides it?
Nothing much. Regular, bound or stapled, it lands in a zero-rated category either way.
Is the design and artwork for comics and zines 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, section 8, HMRC's guidance on zero rating books and printed matter. See the notices we work from.
Some real jobs
A monthly comic0%
A periodical issued in a series at regular intervals.
A 24-page stapled zine, one print run of 2000%
Sheets of reading matter fastened together, so a pamphlet.
A pack of character cards from the same comic20%
Cigarette cards, flash cards and similar cards are listed as standard-rated.
