|
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
|
