Instruction leaflets and manuals are usually zero-rated (0% VAT) in the UK, but only if they meet HMRC's conditions: supplied as printed matter (if it comes free inside a product you sell, it follows the product's rate) (HMRC VAT Notice 701/10, paragraph 3.3).
PRIVATE & CONFIDENTIAL
Step one: read the manual. Step two: zero-rate it. Step three: sigh.
Instruction leaflets and manuals
0% VAT
Instruction manuals and leaflets that come with a product are zero-rated.
0% as long as it's:
Supplied as printed matter (if it comes free inside a product you sell, it follows the product's rate)
Instruction leaflets and manuals are usually zero-rated (0% VAT) in the UK, but only if they meet HMRC's conditions: supplied as printed matter (if it comes free inside a product you sell, it follows the product's rate) (HMRC VAT Notice 701/10, paragraph 3.3). Instruction manuals and leaflets that come with a product are zero-rated.
When would instruction leaflets and manuals be charged at 20% VAT?
The zero rate applies as long as it's: supplied as printed matter (if it comes free inside a product you sell, it follows the product's rate). If one of those isn't true, it's likely to be standard-rated at 20%.
Is the design and artwork for instruction leaflets and manuals 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, paragraph 3.3, HMRC's guidance on zero rating books and printed matter. Read the notice on GOV.UK ↗
