This is the most useful exception in the notice for anyone printing for schools. Items primarily intended for completion are standard-rated as forms, which would seem to catch anything with answer spaces. HMRC writes the opposite result in at 3.1: school work books and other educational texts in question and answer format are zero-rated, because the spaces provided for the insertion of answers are incidental to the essential character of the book. Exam papers get the same treatment, as long as they qualify as books, booklets, brochures, pamphlets or leaflets in the first place. What is not covered is the blank book with a school crest on it, because exercise books and copy books are listed as standard-rated stationery.
What decides it?
Whether the questions are the content, or the book is really just ruled pages to write in.
Is the design and artwork for workbooks and exam papers 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 maths workbook with worked examples and spaces for answers0%
The answer spaces are incidental to the essential character of the book.
A bound exam paper in question and answer format0%
HMRC extends the same treatment to exam papers that qualify as books or booklets.
A branded exercise book of lined pages20%
Exercise books and copy books are listed as standard-rated stationery.
