Events split cleanly once you see the line. Programmes are zero-rated, and HMRC names programmes, football programmes and sports programmes separately in its list. Tickets, wristbands, lanyards and signage are standard-rated, because a ticket is designed to obtain admission to premises, which the notice gives as an example of something a leaflet is not. The flyers that promote the event are zero-rated as leaflets.
Printing for a event, gig or festival
Some 0%, some 20%
Here's the usual print for a event, gig or festival. Tap any item to see why it's 0% or 20%.
Because of what each one does, not what it is made of. A programme is read. A ticket gets you in, and the notice treats that function as taking an item outside the zero rate however it is printed.
HMRC lists programmes (including sports and football programmes) as zero-rated.
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.
Anything that gets you in, gets you money off or has a value of its own is standard-rated.
A printed map or chart of real features, on paper or cloth, folded or bound as an atlas.
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.
It's designed to be kept and used, not read and thrown away, so it isn't a leaflet. Standard-rated.
Merchandise isn't printed matter in the VAT sense, so it's standard-rated.
HMRC lists stickers, labels and tags as standard-rated.