Printed pictures, photographs and reproductions of paintings are all listed as standard-rated, and so are transparencies and posters. The distinction the notice draws is between reading and looking: the zero rate is for books, leaflets and the rest, which convey information to be read, and 4.1 standard-rates sheets intended for public display. Maps sit on the other side of the line as printed maps, but 3.10 standard-rates framed maps whose primary purpose is decorative, which shows the same test applied to the same object two ways. Quality, edition size and signature make no difference.
What decides it?
It is to be looked at, not read.
Where does this come from?
HMRC VAT Notice 701/10, section 8, HMRC's guidance on zero rating books and printed matter. See the notices we work from.
Some real jobs
A signed limited-edition art print20%
Printed pictures and reproductions of paintings are listed as standard-rated.
