products that are essentially stationery items, for example, diaries and address books.picture card and stamp albums, unless they contain a substantial amount of reading matter which is complete in itself, and no more than 25% of the album is set aside for the mounting of cards and stamps.books of plans or drawings for industrial, architectural, engineering, commercial or similar purposes.The same applies to exam papers in question and answer format provided they qualify as books, booklets, brochures, pamphlets or leaflets.īut supplies of the following are standard-rated: School work books and other educational texts in question and answer format, are zero-rated because the spaces provided for the insertion of answers are incidental to the essential character of the book or booklet.
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