Workbooks and exam papers are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.1. Educational books in question-and-answer format are zero-rated. The answer spaces are part of the book.
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. Read the notice on GOV.UK ↗
