Is there VAT on brochures?

Why are brochures 0%?

Brochures aren't defined in law either. HMRC describes them as several sheets of reading matter fastened or folded together, not necessarily bound in covers, and says they usually contain advertising material. That last part catches people out: a brochure being entirely promotional doesn't cost it the zero rate. Pamphlets are treated the same way, and are usually political, social or intellectual in content. A single sheet or a wallet-type brochure with a flap can still qualify, as long as it conveys information, carries a substantial amount of text with some indication of what it is or who issued it, isn't primarily designed to hold other things, and is supplied complete.

What decides it?

Whether it's there to be read. Advertising content is fine. A folder whose job is to hold other items is not a brochure.

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 any one of those isn't true, it isn't zero-rated, so it's 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. See the notices we work from.

Some real jobs

• A 12-page product brochure, entirely promotional0%

  Advertising content doesn't disqualify it. It's sheets of reading matter fastened together.

• A single-sheet brochure folded into a wallet with a flap0%

  It can qualify if it conveys information, carries substantial text, and isn't primarily there to hold other items.

• The same wallet supplied empty, to hold inserts20%

  Once its job is holding other things rather than being read, it's a folder.