Value Added Tax Consolidation Act 2010 Schedule 2 paragraph 9

Certain printed matter

Schedule 2 paragraph 9 applies the zero rate of VAT to the supply of printed books, booklets, newspapers and audiobooks on physical media, while excluding certain categories of printed matter that are liable at higher rates.

• The zero rate applies to printed books and booklets (including atlases), newspapers and audiobooks supplied on physical means of support such as CDs or cassettes.
• To qualify for the zero rate, a book must consist essentially of text or pictures, have a distinctive cover devoid of body text, comprise at least four leaves (eight pages) excluding the cover, and be bound, stitched or stapled.
• Newspapers that are wholly or predominantly devoted to advertising are excluded from the zero rate and are liable at the standard rate.
• Stationery books, cheque books, diaries with 25% or more blank space, albums, and books of stamps, tickets or coupons are all excluded from the zero rate.