HMRC zero-rates loose-leaf books, manuals and instructions whether they come complete with their binder or not, and extends that to amendments to a zero-rated loose-leaf book even when those are issued separately. That last point is worth having: a replacement section posted out on its own is normally an unbound part of a book, which would be standard-rated under 4.4, but the loose-leaf rule and the concession for amendments put it on the zero-rated side. The binder on its own is the part that needs care, because it is only zero-rated if it is designed to contain a loose-leaf book and carries that book's exact title on the outside.
What decides it?
The binder. Supplied with the pages, it rides along. On its own, it needs the book's exact title printed on it.
Is the design and artwork for loose-leaf books and manuals 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 3.1, HMRC's guidance on zero rating books and printed matter. See the notices we work from.
Some real jobs
A loose-leaf technical manual supplied in its ring binder0%
A binder supplied with loose-leaf pages to make a book is part of the zero-rated supply, titled or not.
An updated chapter posted to existing holders0%
Amendments to a zero-rated loose-leaf book are zero-rated even when issued separately.
Replacement binders alone, printed with the company name20%
A company name is not enough. The binder needs the exact title of the book it holds.
