Cheques and cheque books sit in HMRC's A to Z with the whole family around them: bankers' drafts, dividend warrants, share certificates, credit cards, book tokens and tokens generally. There are two reasons pulling the same way. They are documents to be completed, which 3.4 separates from leaflets, and they carry a value or an entitlement of their own, which is the thread running through the examples at 3.3. Security printing does not put them anywhere different: the rate is about what the document does, not how hard it is to forge.
What decides it?
It carries value or entitlement, and it is completed in use. Either alone would do it.
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
Cheque books for a business account20%
Cheques and cheque books are listed as standard-rated.
Share certificates20%
Listed as standard-rated, alongside dividend warrants and bankers' drafts.
Book tokens20%
Listed as standard-rated, with a separate note at 5.4 about printing them for someone else.
