A conference order usually has both rates on one invoice and the split is predictable. The delegate pack brochure, the printed programme and the handbook are zero-rated reading matter. The badges, lanyards, signage, folders and notebooks are standard-rated: a folder is designed to hold other items, and a notebook is stationery.
Printing for a conference or trade show
Some 0%, some 20%
Here's the usual print for a conference or trade show. Tap any item to see why it's 0% or 20%.
Because its job is holding things. HMRC says most folders and wallets are standard-rated, and allows an exception only where the folder itself conveys information with a substantial amount of text and is not primarily designed to hold other items. Branding is not information in that sense.
HMRC lists programmes (including sports and football programmes) as zero-rated.
Brochures are zero-rated. Several sheets of reading matter folded or fastened together, even if it's all advertising.
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.
It's designed to be kept and used, not read and thrown away, so it isn't a leaflet. Standard-rated.
The zero rate only covers paper and card. Fabric, vinyl, PVC, foamboard and the like are standard-rated.
The zero rate only covers paper and card. Fabric, vinyl, PVC, foamboard and the like are standard-rated.
Most folders are standard-rated. A folder can be zero-rated if it's really a brochure, carrying a good amount of information in its own right.
Blank books for writing in are stationery. Standard-rated.
A single document made to be kept or framed, usually with a name added. Not reading matter handed round.
Merchandise isn't printed matter in the VAT sense, so it's standard-rated.