Calendars are named in the notice twice over, and both routes say the same thing. At 3.3, designed to be used as a calendar is the first example HMRC gives of a function that takes an item outside the meaning of a leaflet, and in section 8 calendars are listed as standard-rated outright. It does not matter how much reading matter is on it, how it is printed or how good it looks: a wall calendar, a desk calendar, a year planner and a pocket calendar are all standard-rated. A dated wall planner is in the same position as a poster, since sheets intended for public display are standard-rated.
What decides it?
Nothing you can change. If its job is to tell you the date through the year, it is 20%.
Where does this come from?
HMRC VAT Notice 701/10, paragraph 3.3, HMRC's guidance on zero rating books and printed matter. See the notices we work from.
Some real jobs
A wall calendar with a photograph for each month20%
Listed as standard-rated, and named at 3.3 as a function that is not a leaflet's.
A pocket calendar card handed out at an exhibition20%
Small and free, but still designed to be used as a calendar.
A magazine with a calendar printed on the back page0%
It is a periodical. The calendar is not what the thing is.
