VAT Guide

 

This VAT guide has been compiled from the HMRC website and is intended to help you to 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:

www.hmrc.gov.uk

 

 

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 Music Scores
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 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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