Information-carrying folders are usually zero-rated (0% VAT) in the UK, but only if they meet HMRC's conditions: conveys information with a substantial amount of text; not primarily designed to hold other items; supplied complete (HMRC VAT Notice 701/10, paragraph 3.2).
Information-carrying folders
0% VAT
A folder that carries a substantial amount of information itself can count as a brochure, which is zero-rated.
0% as long as it's:
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Information-carrying folders are usually zero-rated (0% VAT) in the UK, but only if they meet HMRC's conditions: conveys information with a substantial amount of text; not primarily designed to hold other items; supplied complete (HMRC VAT Notice 701/10, paragraph 3.2). A folder that carries a substantial amount of information itself can count as a brochure, which is zero-rated.
The zero rate applies as long as it's: conveys information with a substantial amount of text; not primarily designed to hold other items; supplied complete. If one of those isn't true, it's likely to be standard-rated at 20%.
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.
HMRC VAT Notice 701/10, paragraph 3.2, HMRC's guidance on zero rating books and printed matter. Read the notice on GOV.UK ↗