How Much VAT? by Tenfold

Is there VAT on funeral printing?

The order of service is zero-rated, which is not what people expect, and it is usually the largest part of the order. It is a booklet, and HMRC names it directly as an exception to the rule that laminated and kept items are standard-rated. A tribute booklet is zero-rated on the same footing. The memorial cards handed to mourners are standard-rated, because memorial and wreath cards are listed that way. So a funeral job usually comes back at two rates, and that is the correct answer rather than a mistake on the invoice.

Why is the memorial card 20% when the order of service is 0%?

HMRC's list names memorial cards and wreath cards as standard-rated. The order of service is treated as a booklet, and the notice says in terms that orders of service are not normally designed to be kept, which is what keeps it on the zero-rated side even when it is laminated.

Order of service 0%

HMRC names orders of service as zero-rated. They're read on the day and not designed to be kept.

Celebration of life booklet 0%

Books and booklets are zero-rated. Pages of reading matter bound together, with or without a cover.

Memorial cards 20%

HMRC lists memorial and wreath cards as standard-rated. They're made to be kept.

Thank you cards 20%

Made to be sent, kept and displayed, so none of the leaflet characteristics fit.

Photo board or easel poster 20%

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

Condolence book (blank) 20%

Blank books for writing in are stationery. Standard-rated.

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