VBOOKS9100 - Books: Services of hire or loan: »Ê¹ÚÌåÓýapp scope and coverage of the relief
Note (b) to Items 1 to 6 allows zero-rating of the hire or loan of any articles that would themselves be zero-rated under Group 3 as books, etc. »Ê¹ÚÌåÓýapp most common example of this is the hire of collections of books (particularly technical manuals), to educational institutions by wholesalers or publishers.