Brochures are usually zero-rated (0% VAT) in the UK, but only if they meet HMRC's conditions: no more than a quarter of it is space to fill in or tear off and return; not designed to be filled in and sent back whole (HMRC VAT Notice 701/10, paragraph 3.2).
PRIVATE & CONFIDENTIAL
Glossy, informative and, I'm afraid, zero-rated.
Brochures
0% VAT
Brochures are zero-rated. Several sheets of reading matter folded or fastened together, even if it's all advertising.
0% as long as it's:
No more than a quarter of it is space to fill in or tear off and return
Brochures are usually zero-rated (0% VAT) in the UK, but only if they meet HMRC's conditions: no more than a quarter of it is space to fill in or tear off and return; not designed to be filled in and sent back whole (HMRC VAT Notice 701/10, paragraph 3.2). Brochures are zero-rated. Several sheets of reading matter folded or fastened together, even if it's all advertising.
When would brochures be charged at 20% VAT?
The zero rate applies as long as it's: no more than a quarter of it is space to fill in or tear off and return; not designed to be filled in and sent back whole. If one of those isn't true, it's likely to be standard-rated at 20%.
Is the design and artwork for brochures zero-rated too?
If your printer does the design, typesetting or finishing as part of the same zero-rated print job, that work can be zero-rated too. Design bought separately from a studio is a standard-rated service.
Where does this come from?
HMRC VAT Notice 701/10, paragraph 3.2, HMRC's guidance on zero rating books and printed matter. Read the notice on GOV.UK ↗