Sheet music is usually zero-rated (0% VAT) in the UK, but only if it meets HMRC's conditions: printed music (blank manuscript paper is 20%) (HMRC VAT Notice 701/10, paragraph 3.9).
Sheet music is usually zero-rated (0% VAT) in the UK, but only if it meets HMRC's conditions: printed music (blank manuscript paper is 20%) (HMRC VAT Notice 701/10, paragraph 3.9). Printed music is zero-rated.
When would sheet music be charged at 20% VAT?
The zero rate applies as long as it's: printed music (blank manuscript paper is 20%). If one of those isn't true, it's likely to be standard-rated at 20%.
Is the design and artwork for sheet music 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 3.9, HMRC's guidance on zero rating books and printed matter. Read the notice on GOV.UK ↗
