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Is VAT zero-rating available on selling second-hand books?

Question:

I have just sold by auction about 500 second-hand books. The total takings before auctioneers’ deductions are over £400. Can these be VAT zero-rated? 

Arthur Weller replies  

VATA 1994, Sch 8, Gp 3 (cited in HMRC’s guidance at https://www.gov.uk/hmrc-internal-manuals/vat-books/vbooks1000) states that selling books is zero-rated for VAT purposes. 

I have just sold by auction about 500 second-hand books. The total takings before auctioneers’ deductions are over £400. Can these be VAT zero-rated? 

Arthur Weller replies  

VATA

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This question was first printed in Tax Insider in May 2024.
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