Appointment cards and membership cards are both listed as standard-rated. They are kept in a wallet and used, and the loyalty version does what 3.3 names directly: it is designed to obtain a discount on goods or services, which is one of HMRC's examples of a function a leaflet cannot have. Anything else in that family goes the same way, including index cards, price cards and tags, and cards that get you admission. Printing more information on the reverse does not move it, because what decides the rate is the job the card does.
What decides it?
It is kept, and it entitles you to something.
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
Appointment cards for a dental practice20%
Appointment cards are listed as standard-rated.
A stamp-collection loyalty card for a coffee shop20%
Designed to obtain a discount, which 3.3 names as outside the leaflet meaning.
A leaflet explaining the loyalty scheme, handed out in the shop0%
It conveys information and is read and discarded, so it is judged as a leaflet.
