Printing for a church
Some 0%, some 20%
Here's the usual print for a church. Tap any item to see why it's 0% or 20%.
Church print lands mostly on the zero-rated side. Orders of service are zero-rated and are the one item HMRC names as an exception to the rule about kept and laminated items. Hymn books, prayer books, missals and parish magazines are all listed as zero-rated, and a parish newsletter issued regularly is a periodical. Stewardship and collecting envelopes can be zero-rated under the charity concession.
Printing for a church
Some 0%, some 20%
Here's the usual print for a church. Tap any item to see why it's 0% or 20%.
Stewardship envelopes clearly for use in a planned giving scheme, printed with at least the name of the place of worship or charity, can be zero-rated under an extra-statutory concession in the charities notice. Plain envelopes carrying only a symbol, available as general stationery, do not qualify.
HMRC names orders of service as zero-rated. They're read on the day and not designed to be kept.
Newsletters are zero-rated, either as periodicals or as leaflets.
Books and booklets are zero-rated. Pages of reading matter bound together, with or without a cover.
Leaflets are zero-rated. A sheet you pick up, read and bin (or one that comes with a product) is exactly what the zero rate is for.
Anything made to go on a wall or be displayed is standard-rated. The zero rate is for things you hold and read.
Calendars are standard-rated. They're used, not just read.