This is not a judgement call, it is written into the law. The note to Group 3 says items 1 to 7 do not include plans or drawings for industrial, architectural, engineering, commercial or similar purposes, and the notice repeats it twice: at 3.1, where books of such plans are standard-rated even though books are zero-rated, and at 3.10, where they are standard-rated in any format even though maps are zero-rated. Binding them, folding them or calling them a book changes nothing. Topographical plans, which represent the features of a place rather than a proposed building, are on the zero-rated side and are listed as such in section 8.
What decides it?
Who the drawing is for. A building or a machine puts it outside the zero rate in every format.
Where does this come from?
HMRC VAT Notice 701/10, paragraph 3.10, HMRC's guidance on zero rating books and printed matter. See the notices we work from.
Some real jobs
Architect's drawings for a planning application20%
Excluded from Group 3 by the law itself, in any format.
A bound volume of engineering drawings20%
3.1 standard-rates books of plans or drawings for engineering purposes.
A topographical plan of a site0%
Topographical plans are listed as zero-rated, alongside maps and charts.
