A greetings card is kept, displayed and often sold as goods in its own right, so none of the leaflet characteristics fit: not distributed for general reading, not ephemeral, not there to convey information. Correspondence cards and postcards are on the same list, and so is wrapping paper, which is where the rest of a Christmas order tends to sit. A card carrying a substantial amount of reading matter does not change position, because the list settles it.
What decides it?
Nothing. It is a card to be sent and kept.
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
1,000 corporate Christmas cards20%
Greetings cards are listed as standard-rated.
A charity Christmas card sold in a shop20%
Still a greetings card. The charity concession covers stationery used to ask for donations, not cards sold as goods.
A folded A5 Christmas newsletter posted to customers0%
Judged as reading matter held and read, so a leaflet or brochure.
