Printing for a election or campaign
Some 0%, some 20%
Here's the usual print for a election or campaign. Tap any item to see why it's 0% or 20%.
Campaign print is largely zero-rated. Election addresses are listed as zero-rated by name, and pamphlets, which HMRC describes as usually political, social or intellectual in content, are zero-rated too. Political content is never the difficulty. The standard-rated parts are the ones that are not reading matter: poll cards, ballot papers, boards, banners and rosettes.
Printing for a election or campaign
Some 0%, some 20%
Here's the usual print for a election or campaign. Tap any item to see why it's 0% or 20%.
A reply slip that grows. HMRC accepts an item is not primarily for completion where a quarter or less of the total area is blank space plus parts to be detached and returned, counted together, and a canvass card designed to be filled in and sent back whole is standard-rated whatever its area.
HMRC lists election addresses as zero-rated. Political pamphlets are zero-rated too.
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.
The zero rate only covers paper and card. Fabric, vinyl, PVC, foamboard and the like are standard-rated.
HMRC lists stickers, labels and tags as standard-rated.
A letter personalised with the recipient's name or address is standard-rated. A generic printed letter can be a leaflet.