Property brochures are zero-rated, which surprises people who assume anything commercial carries VAT. Brochures and particulars are sheets of reading matter, so they are zero-rated even though they are pure sales material, and they are usually the biggest line on the order. Most of the rest of the list is not: window cards, boards, banners and anything on foamboard or correx are standard-rated, since the zero rate is restricted to paper and card, and so are business cards and the plans that go with a listing.
Printing for a estate agent or property
Some 0%, some 20%
Here's the usual print for a estate agent or property. Tap any item to see why it's 0% or 20%.
Yes. A window card is a sheet intended for public display, which HMRC standard-rates in one sentence, and a mounted or laminated one is doubly outside the leaflet conditions. The brochure a buyer takes away and reads is on the other side of that line.
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.
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.
Cards made to be kept, sent or used in their own right aren't leaflets, so they're standard-rated.
Plans and drawings for architectural, engineering or commercial use are specifically excluded from the zero rate.
Anything made to go on a wall or be displayed is standard-rated. The zero rate is for things you hold and read.