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Posted 9 days ago by Educationalgames
Hello, I understand that HMRC can apply a zero VAT rating for printed educational materials. I am supplying an educational game to children's bookshops and museum gift shops. The game's objective is to boost children's reading and literacy skills. I would like some advice as to whether it might be zero rated for VAT. I will describe the contents of the game. The game is a boxed game. Inside it has printed materials that support the children's literacy development. They include a set of 40 printed worksheets that the children complete, which constitutes the main engagement of the game. There is also a printed instruction booklet to help them complete the worksheets and a printed map of the fictional town in which the game is set. There are some qr codes in the instruction booklet that lead to digital elements that support the children's completion of the worksheets, but the completion of the worksheets is the main engagement of the game. I would very much appreciate some advice here about whether the above could qualify as zero rated, and if the issue cannot be decided here, where I might obtain a final decision ahead of starting to supply the game to bookshops and museums. Many thanks.
Posted 6 days ago by HMRC Admin 8 Response
Hi,
Please refer to VAT notice 701/10 section 3.7
If you feel this Guidance is ambiguous or unclear you can also make a VAT clerance request.
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Find out about the Non-Statutory Clearance Service
You can contact our helpline for further support if needed:
VAT: general enquiries
Thank you

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