Books

The supply of books and booklets is zero-rated. Diaries and address books are treated as stationery items and are standard-rated for VAT.

E-books

The term e-book is not defined in legislation, but an electronically supplied book would also be zero-rated.

E-book readers

E-book readers are generally standard-rated, unless they meet certain conditions and are sold as part of an assistive technology system.

Audiobooks

Supplies of audiobooks are taxable, whether supplied in a physical or digital format.