3.1 Books and booklets
These normally consist of text or illustrations, bound in a cover stiffer than their pages. They may be printed in any language or characters (including Braille or shorthand), photocopied, typed or hand-written, so long as they are found in book or booklet form.
Supplies of any of the following are zero-rated:
directories and catalogues
collections of letters or documents permanently bound in covers
loose-leaf books, manuals or instructions, whether complete with their binder or not, and
amendments to zero-rated loose-leaf books, even if issued separately.
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 or booklet. The same applies to exam papers in question and answer format provided they qualify as books, booklets, brochures, pamphlets or leaflets.
But supplies of the following are standard-rated:
books of plans or drawings for industrial, architectural, engineering, commercial or similar purposes
picture card and stamp albums, unless they contain a substantial amount of reading matter which is complete in itself, and no more than 25% of the album is set aside for the mounting of cards and stamps
completed stamp albums, and
products that are essentially stationery items, for example, diaries and address books.