Published on Finance Division (https://www.finance.admin.cam.ac.uk)

Home > Policy & Procedures > Financial Procedures > Chapter 9 - VAT and Other Taxes > Sales/Income in the UK > Books and other printed matter

Books and other printed matter

The supply of some printed items are zero-rated whilst others are standard rated. Since May 2020, electronic versions may also be zero-rated, with a small number of exceptions.

A list of some of the zero-rated items and standard items can be found here [1].

Lending charges (e.g. from a Library) for both printed and electronic zero-rated items are also zero-rated.


Source URL:https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/salesincome-uk/books-and

Links
[1] https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/typical-purchases-uk/books