VAT and "Photo Books"

Hello,

I have a client who is a VAT registered photographer.

He purchases "photo books" and supplies them when he does weddings.

Now there's a bit of an issue with the VAT status of these "books"

Harrier LLC vs HMRC was decided in favour of Harrier that these photo books were zero rated as they are classed as "books", i.e. "has a significant number of leaves, held together by front & back covers that are more substantial than the leaves" So Harrier did not charge VAT on these "books" and the Tribunal decided that was correct.

It is not recognised as a "book" if the pages have the appearance & quality of individual photographic prints" and it would be "capable of being dismantled"

This means that my client will in effect be losing out as he would have to charge his customers VAT on the wediing package as a whole (as the "photo book" is ancillary to the price of the service) but he would not be able to claim anyVAT back on the purchase of the book against the VAT charged as it's zero rated. (Which he thinks is unfair!)

His argument is that

"I think that it could be determined that the books are vatable whatever paper they are printed on as the ruling is - 'appearance and quality of individual photographic prints', not that they are printed on photographic paper. It's a matter of opinion. The books are designed to look like a book of top quality photographs."

He has also had mailers from some suppliers saying that the books are zero rated, but I tend to think that surely it's a mater of opinion whether or not the type of paper that the photos are printed on is deemed as "top quality" is open to debate? (Photos on matt linen paper can look quite nice...)

Can anyone furnish me with their opinions, please?

Thanking you in advance,

Jo Jones