Revenue and Customs Brief 17 (2016): VAT - treatment of colouring and dot-to-dot books
This brief sets out HM Revenue and Customs policy on the scope of the zero-rate for colouring and dot-to-dot books.
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This brief sets out the policy in respect of the VAT treatment of colouring and dot -to-dot books suitable for children and/or adults. The policy is effective from 1 April 2017.