.png)
.png)
The Revenue confirms these are zero rated unless they are marketed for adults.
Colouring or dot-to-dot books are VAT zero rated unless they are:
- marked as suitable for adults or grown-ups;
- held out for sale in retail shops with other adult books that are unsuitable for children or are not appropriately marked as suitable for children when for sale on a website; or
- contain images reflecting profanity pornography violence and illegal acts.
If the book meets any of the three conditions above it will be a standard-rated supply.
HMRC has published Revenue and Customs Brief 17/2016: VAT – treatment of colouring and dot-to-dot books confirming its new policy which will take effect from April.
HMRC states that many suppliers have zero rated such books in the belief they are a general book under VATA 1994 Sch 8 Group 3 item 1.
Jim Burberry VAT partner at...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
