How Much VAT? by Tenfold

Is there VAT on election or campaign printing?

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.

What turns a campaign leaflet into a standard-rated form?

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.

Election leaflets 0%

HMRC lists election addresses as zero-rated. Political pamphlets are zero-rated too.

Leaflets 0%

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.

Posters 20%

Anything made to go on a wall or be displayed is standard-rated. The zero rate is for things you hold and read.

Signs and boards 20%

The zero rate only covers paper and card. Fabric, vinyl, PVC, foamboard and the like are standard-rated.

Stickers and labels 20%

HMRC lists stickers, labels and tags as standard-rated.

Letters ?

A letter personalised with the recipient's name or address is standard-rated. A generic printed letter can be a leaflet.

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