Leaflets are usually zero-rated (0% VAT) in the UK. HMRC weighs these characteristics together rather than ticking them off: A single sheet, A4 or smaller (or up to A2 printed both sides and folded down to A4); held and read, not hung up or displayed; printed on limp paper, not laminated; at least 50 copies; complete in itself, and either short-lived or supplied with something else; no more than a quarter of it to fill in or tear off, and never returned whole (HMRC VAT Notice 701/10, paragraph 3.3).
PRIVATE & CONFIDENTIAL
Leaflets are zero-rated.Straight into my out-tray.
Leaflets
0% VAT
Leaflets are zero-rated. A sheet you pick up, read and bin (or one that comes with a product) is exactly what the zero rate is for.
HMRC VAT Notice 701/10, paragraph 3.3
0% where it's:
A single sheet, A4 or smaller (or up to A2 printed both sides and folded down to A4)
Held and read, not hung up or displayed
Printed on limp paper, not laminated
At least 50 copies
Complete in itself, and either short-lived or supplied with something else
No more than a quarter of it to fill in or tear off, and never returned whole
Need these printed?
Tell Tenfold the quantity, size and deadline. We'll put together a quote for your job.
HMRC doesn't define a leaflet in law. Its notice says whether something is one is a matter of fact and impression, and lists what a leaflet normally looks like: a single sheet, A4 or smaller, on limp paper, meant to be held and read rather than hung up, complete in itself, printed in enough quantity to hand round, and either short-lived or supplied alongside something else. Those are characteristics weighed together, not boxes to tick. Printing on stiff paper or card doesn't rule it out on its own, but HMRC treats it as a sign the thing has a job of its own, and something kept for its own sake isn't a leaflet.
What decides it?
Whether it's meant to be read once and let go, or kept and used. A menu pushed through a door is read and binned. The same thing laminated for the table is kept, and that's 20%.
When would leaflets be charged at 20% VAT?
HMRC judges this as a matter of fact and impression, weighing these together rather than ticking them off: a single sheet, a4 or smaller (or up to a2 printed both sides and folded down to a4); held and read, not hung up or displayed; printed on limp paper, not laminated; at least 50 copies; complete in itself, and either short-lived or supplied with something else; no more than a quarter of it to fill in or tear off, and never returned whole. Missing one does not settle it by itself, and the further an item sits from them the harder it is to call it a leaflet. Two of them are rules rather than indicators: lamination takes it out, and so does being designed to be returned whole after completion.
Is the design and artwork for leaflets 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. See the notices we work from.
Some real jobs
10,000 A5 flyers for a shop opening, handed out in the street0%
A single sheet, held and read, thrown away after. Straightforwardly a leaflet.
500 A5 flyers laminated so they survive a market stall20%
HMRC treats laminated items as designed to be kept, so they aren't leaflets.
A3 flyer printed one side only20%
Over A4, and the A2 allowance only applies when it's printed both sides and folded down to A4 or smaller.
A5 flyer with a tear-off reply slip taking up a third of it20%
More than a quarter given over to filling in, or to tearing off and returning, makes it a form rather than a leaflet.
