Directories and catalogues are named in the zero-rated list at 3.1, and section 8 lists directories (completed) and trade directories. The word completed is doing the same job it does against diaries: a directory full of entries is a reference book, while blank pages to write contacts into are an address book, which HMRC names as essentially a stationery item. Advertising is not a problem, since these are books whose content is largely commercial by nature, and a membership directory with paid entries is a directory all the same.
What decides it?
Filled with entries, or blank pages to write them in.
Is the design and artwork for directories 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, section 8, HMRC's guidance on zero rating books and printed matter. See the notices we work from.
Some real jobs
A trade directory of 400 member businesses0%
Directories and catalogues are named in the zero-rated list at 3.1.
A village directory with paid advertisements throughout0%
Advertising content does not disqualify printed matter.
