List of Printed Items and
VAT Liability
Generally speaking, leaflets, flyers and booklets
are not subject to VAT, whereas other printed items are. There are exceptions,
however, and this section is intended to help you decide whether your item
will be subject to VAT or not.
In brief
Essentially, a leaflet or flyer will attract
VAT if:
- it offers a discount or free gift/entry/drink etc.;
- it is intended to be used as something other than a leaflet (eg. a calendar
or placemat);
- it has areas for completion that comprise more than 25% of the total
area of the sheet.
Otherwise, the leaflet or flyer will be zero-rated for VAT.
Common articles and their VAT liability
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Find facility to search for particular keywords in this list.
Important: This list
is taken from HMCE VAT Notice 701/10 with the accompanying introduction:
In the list below we give our views
of the liability of items which are commonly the subject of queries
about the zero-rating for books etc.
However, you should not assume
that an article is zero-rated under group 3 just because it is
not shown as standard-rated in the list, or determine liability
by referring only to this list.
You must satisfy yourself by reference
to the general body of guidance in this notice that the product qualifies
for zero-rating under one of the items of Group 3 (reproduced at
paragraph 1.3 [of VAT Notice 701/10]).
Where reference is made in this table
to particular paragraphs, these may be found in VAT Notice 701/10,
downloadable from the HMCE website. |
|
Item
|
Liability
|
|
Acceptance cards
|
Standard-rated
|
|
Account Books
|
Standard-rated
|
|
Accounts (fully printed)
|
Zero-rated
|
|
Address books
|
Standard-rated
|
|
Advertising leaflets
|
Zero-rated
|
|
Agendas (fully printed)
|
Zero-rated
|
|
Albums
|
Standard-rated
|
|
Almanacs
|
Zero-rated
|
|
Amendment slips
|
Standard-rated
|
|
Amendments (loose-leaf)
|
Zero-rated
|
|
Announcement cards
|
Standard-rated
|
|
Annuals
|
Zero-rated
|
|
Antique books
|
Zero-rated
|
|
Antique maps
|
Zero-rated
|
|
Appointment cards
|
Standard-rated
|
|
Articles of association (complete in
booklet form)
|
Zero-rated
|
|
Astronomical charts
|
Zero-rated
|
|
Atlases
|
Zero-rated
|
|
Autograph albums (uncompleted)
|
Standard-rated
|
|
Autograph books (completed)
|
Zero-rated
|
|
Badges
|
Standard-rated
|
|
Bags, paper
|
Standard-rated
|
|
Ballot papers
|
Standard-rated
|
|
Bankers' drafts
|
Standard-rated
|
|
Bibliographies
|
Zero-rated
|
|
Billheads
|
Standard-rated
|
|
Bills of lading
|
Standard-rated
|
|
Bills of quantity (blank)
|
Standard-rated
|
|
Bills of quantity (completed)
|
Zero-rated
|
|
Binders
|
Standard-rated (but see paragraph 5.2)
|
|
Bingo cards
|
Standard-rated
|
|
Biorhythm charts
|
Standard-rated
|
|
Blotters
|
Standard-rated
|
|
Book covers
|
Standard-rated
|
|
Book marks
|
Standard-rated
|
|
Book tokens
|
Standard-rated
|
|
Booklets
|
Zero-rated
|
|
Bookmakers' tickets
|
Standard-rated
|
|
Books
|
Zero-rated
|
|
Brochures
|
Zero-rated
|
|
Bulletins
|
Zero-rated
|
|
Business cards
|
Standard-rated
|
|
Calendars
|
Standard-rated
|
|
Catalogues
|
Zero-rated
|
|
Certificates
|
Standard-rated
|
|
Charts (geographical or topographical)
|
Zero-rated
|
|
Cheques and cheque books
|
Standard-rated
|
|
Cigarette cards
|
Standard-rated
|
|
Circulars
|
Zero-rated
|
|
Cloakroom tickets
|
Standard-rated
|
|
Colour cards
|
Standard-rated
|
|
Colouring books (children's)
|
Zero-rated
|
|
Comics
|
Zero-rated
|
|
Company accounts and reports
|
Zero-rated
|
|
Compliment slips
|
Standard-rated
|
|
Copy books
|
Standard-rated
|
|
Correspondence cards
|
Standard-rated
|
|
Coupon books
|
Standard-rated
|
|
Coupons
|
Standard-rated
|
|
Credit cards
|
Standard-rated
|
|
Crossword books
|
Zero-rated
|
|
Delivery notes
|
Standard-rated
|
|
Diaries (completed)
|
Zero-rated
|
|
Diaries (unused)
|
Standard-rated
|
|
Dictionaries
|
Zero-rated
|
|
Directories (completed)
|
Zero-rated
|
|
Dividend warrants
|
Standard-rated
|
|
Dressmaking patterns
|
Standard-rated
|
|
Election addresses
|
Zero-rated
|
|
Encyclopaedias
|
Zero-rated
|
|
Engineers' plans
|
Standard-rated
|
|
Envelopes
|
Standard-rated
|
|
Exercise books
|
Standard-rated
|
|
Fashion drawings
|
Standard-rated
|
|
Flash cards
|
Standard-rated
|
|
Folders
|
Standard-rated
|
|
Football pool coupons
|
Standard-rated
|
|
Football programmes
|
Zero-rated
|
|
Form letters
|
Standard-rated (but see paragraph 4.3)
|
|
Forms
|
Standard-rated
|
|
Framed decorative maps
|
Standard-rated
|
|
Games
|
Standard-rated
|
|
Geological maps
|
Zero-rated
|
|
Globes
|
Standard-rated
|
|
Graph paper
|
Standard-rated
|
|
Greetings cards
|
Standard-rated
|
|
Handbills
|
Zero-rated
|
|
Holiday and tourist guides
|
Zero-rated
|
|
Hydrographical charts
|
Zero-rated
|
|
Hymn books
|
Zero-rated
|
|
Index cards
|
Standard-rated
|
|
Inlay cards for cassette, CD or video
|
Standard-rated
|
|
Instruction manuals
|
Zero-rated
|
|
Insurance cover notes
|
Standard-rated
|
|
Invitation cards
|
Standard-rated
|
|
Invoices
|
Standard-rated
|
|
Journals
|
Zero-rated
|
|
Labels
|
Standard-rated
|
|
Leaflets
|
Zero-rated
|
|
Letter headings
|
Standard-rated
|
|
Letters (handwritten)
|
Standard-rated
|
|
Log books (blank)
|
Standard-rated
|
|
Loose leaf books
|
Zero-rated
|
|
Lottery tickets and cards
|
Standard-rated
|
|
Magazines
|
Zero-rated
|
|
Mail order catalogues
|
Zero-rated
|
|
Manuals
|
Zero-rated
|
|
Manuscript paper
|
Standard-rated
|
|
Manuscripts
|
Standard-rated
|
|
Maps
|
Zero-rated
|
|
Medical records
|
Standard-rated
|
|
Membership cards
|
Standard-rated
|
|
Memo pads
|
Standard-rated
|
|
Memoranda of association (completed
in booklet form)
|
Zero-rated
|
|
Memorial cards
|
Standard-rated
|
|
Menu cards
|
Standard-rated
|
|
Microfiche
|
Standard-rated
|
|
Microfilm
|
Standard-rated
|
|
Microform copies
|
Standard-rated
|
|
Missals
|
Zero-rated
|
|
Monographs
|
Zero-rated
|
|
Music
|
Zero-rated
|
|
Music rolls
|
Standard-rated
|
|
Music scores
|
Zero-rated
|
|
Newspapers
|
Zero-rated
|
|
Note books, pads and paper
|
Standard-rated
|
|
Order books and forms
|
Standard-rated
|
|
Orders of Service
|
Zero-rated
|
|
Painting books (children's)
|
Zero-rated
|
|
Pamphlets
|
Zero-rated
|
|
Paper, unprinted
|
Standard-rated
|
|
Parts of books (see paragraph 4.4)
|
Standard-rated
|
|
Pattern cards
|
Standard-rated
|
|
Periodicals
|
Zero-rated
|
|
Photograph albums
|
Standard-rated
|
|
Photographs
|
Standard-rated
|
|
Picture books
|
Zero-rated
|
|
Plans
|
Standard-rated (but see paragraph 3.10)
|
|
Playing cards
|
Standard-rated
|
|
Poll cards
|
Standard-rated
|
|
Pools coupons
|
Standard-rated
|
|
Postcards (whether completed or not)
|
Standard-rated
|
|
Poster magazines (see paragraph 3.6)
|
Zero-rated
|
|
Posters
|
Standard-rated
|
|
Prayer books
|
Zero-rated
|
|
Price cards and tags
|
Standard-rated
|
|
Price lists (fully printed leaflets
or brochures)
|
Zero-rated
|
|
Printed pictures
|
Standard-rated
|
|
Programmes
|
Zero-rated
|
|
Questionnaires
|
Standard-rated
|
|
Rag books (children's)
|
Zero-rated
|
|
Receipt books and forms
|
Standard-rated
|
|
Recipe books
|
Zero-rated
|
|
Record books
|
Standard-rated
|
|
Record labels
|
Standard-rated
|
|
Record sleeves
|
Standard-rated
|
|
Registers
|
Standard-rated
|
|
Rent books
|
Standard-rated
|
|
Reply-paid coupons and envelopes
|
Standard-rated
|
|
Reproductions of paintings
|
Standard-rated
|
|
Road maps
|
Zero-rated
|
|
Score cards
|
Standard-rated
|
|
Scrap books (blank)
|
Standard-rated
|
|
Scrap books (completed)
|
Zero-rated
|
|
Scrolls (hand-written)
|
Standard-rated
|
|
Seals
|
Standard-rated
|
|
Shade cards (unless they contain substantial
printed text)
|
Standard-rated
|
|
Share certificates
|
Standard-rated
|
|
Ships' logs (completed)
|
Zero-rated
|
|
Sports programmes
|
Zero-rated
|
|
Staff journals
|
Zero-rated
|
|
Stamp albums (whether completed or not)
|
Standard-rated
|
|
Stationery
|
Standard-rated
|
|
Stationery books
|
Standard-rated
|
|
Stickers
|
Standard-rated
|
|
Swatch books
|
Standard-rated
|
|
Swatch cards
|
Standard-rated
|
|
Sweepstake tickets
|
Standard-rated
|
|
Tags
|
Standard-rated
|
|
Temperature charts
|
Standard-rated
|
|
Text books
|
Zero-rated
|
|
Theses
|
Zero-rated
|
|
Tickets
|
Standard-rated
|
|
Time cards and sheets
|
Standard-rated
|
|
Timetables (in book or leaflet form)
|
Zero-rated
|
|
Tokens
|
Standard-rated (but see paragraph 5.4)
|
|
Topographical plans
|
Zero-rated
|
|
Toys
|
Standard-rated
|
|
Tracts
|
Zero-rated
|
|
Trade catalogues
|
Zero-rated
|
|
Trade directories
|
Zero-rated
|
|
Transcripts
|
Standard-rated
|
|
Transfers
|
Standard-rated
|
|
Transparencies
|
Standard-rated
|
|
Travel brochures
|
Zero-rated
|
|
Visiting cards
|
Standard-rated
|
|
Vouchers
|
Standard-rated
|
|
Wall charts
|
Standard-rated
|
|
Waste paper
|
Standard-rated
|
|
Wills
|
Standard-rated
|
|
Winding cards
|
Standard-rated
|
|
Wrapping paper
|
Standard-rated
|
|
Wreath cards
|
Standard-rated
|
More information
For more detailed information, please download
the current VAT Notice 701/10 from the HMCE
website.
Help with specific questions
Please call 01457 778788 if
you have questions and would like free, no-obligation information and advice
about whether your print project is likely to be subject to VAT.
