LON (89/364 and 554)

No. 4430

Decision given 12 December 1989.

Educational packs – Whether standard or zero-rated – ‘Dictionary cards’ and ‘story sheets’ in packs – Not zero-rated as books, children’s picture books or leaflets – Value Added Tax Act 1983, Sch. 5, Grp. 3, item 1.

  The issue was whether packs of educational materials designed to teach young children literacy and numeracy were zero-rated in whole or in part by the Value Added Tax Act 1983, Sch. 5, Grp. 3, item 1.

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