VAT Guide
This VAT guide has been compiled from the HMRC website and is intended to help you assess which printed products may attract VAT at the standard rate and which items are likely to be zero-rated.
For up-to-date information and confirmation of VAT liability always consult your local VAT office or go to:
These Items Are Generally Standard Rated
| Acceptance Cards | Account Books | Address Books |
| Albums | Amendment Slips | Announcement Cards |
| Appointment Cards | Badges | Ballot Papers |
| Bill Heads | Binders | Bingo Cards |
| Blotters | Book Covers | Book Marks |
| Book Tokens | Bookmakers' Tickets | Business Cards |
| Calendars | Certificates | Cheque Books |
| Cloakroom Tickets | Compliments Slips | Copy Books |
| Correspondence Cards | Coupon Books | Credit Cards |
| Delivery Notes | Diaries (unused) | Engineers' Plans |
| Envelopes | Exercise Books | Fashion Drawings |
| Folders | Forms | Games |
| Globes | Graph Paper | Greetings Cards |
| Index Cards | Inlay Cards for CD/DVD | Invitation Cards |
| Invoices | Labels | Letterheads |
| Letters (Handwritten) | Log Books (Blank) | Lottery Tickets |
| Manuscripts | Medical Records | Membership Cards |
| Memo Pads | Memorial Cards | Menu Cards |
| Notebooks / Notepads | Order Books | Paper Un-printed |
| Photograph Albums | Plans | Playing Cards |
| Poll Cards | Postcards | Posters |
| Price Cards & Tags | Printed Pictures | Questionnaires |
| Receipt Books | Record Books | Record Labels |
| Record Sleeves | Registers | Rent Books |
| Reply Paid Coupons | Score Cards | Scrap Books (Blank) |
| Shade Cards | Share Certificates | Stationery |
| Stickers | Swatch Books & Cards | Sweepstake Tickets |
| Tickets | Time Sheets & Cards | Tokens |
| Transcripts | Vouchers | Wall Charts |
| Wills | Wrapping Paper | Wreath Cards |
These Items Are Generally Zero Rated
| Advertising Leaflets | Agendas | Annuals |
| Antique Books | Antique Maps | Astronomical Charts |
| Atlases | Bibliographies | Booklets |
| Books | Brochures | Bulletins |
| Catalogues | Circulars | Childrens Colouring Books |
| Comics | Company Accounts | Company Reports |
| Crossword Books | Diaries (Completed) | Dictionaries |
| Directories | Election Addresses | Encyclopaedias |
| Football Programme | Handbills | Holiday Guides |
| Instruction Manuals | Journals | Leaflets |
| Loose Leaf Books | Magazines | Manuals |
| Maps | Music Scores | Newsletters |
| Newspapers | Orders of Service | Pamphlets |
| Periodicals | Picture Books | Poster Magazines |
| Prayer Books | Price Lists (complete) | Programmes |
| Recipe Books | Road Maps | Sports Programmes |
| Staff Newsletters | Text Books | Theses |
| Timetables | Trade Catalogues | Travel Brochures |
Leaflets that have a coupon or form to be filled in and returned that occupy 25% or less of the total area of the leaflet are zero-rated, if the coupon or form occupies more than 25% of the leaflet then the standard rate VAT applies.
School workbooks and other educational texts in question-and-answer format are zero-rated.
Leaflets and menus (completed) are generally zero-rated when printed on paper, but may be subject to VAT at the standard rate when printed on thick card.
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