Is there VAT on magazines?

Why are magazines 0%?

Journals and periodicals are magazines issued in a series at regular intervals, more often than once a year, either in newspaper format or paper-bound. HMRC accepts specialised or general content, and says that although they consist essentially of reading matter, they may also consist mainly of illustrations or advertising matter. It even zero-rates poster-magazines, where one side is text and the other a picture that can be used as a poster, as long as they fold into magazine format and come out at regular intervals. The one exclusion is the self-promoter: publications whose main purpose is to promote your own products or services are not journals or periodicals however regularly they appear, though HMRC then points out they can still be zero-rated as brochures.

What decides it?

Issued regularly in a series. If it is really your own advertising, it is a brochure instead, which is also zero-rated.

Is the design and artwork for magazines 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 3.6, HMRC's guidance on zero rating books and printed matter. See the notices we work from.

Some real jobs

• A quarterly members' magazine with articles and adverts0%

  A periodical, and advertising content does not disqualify it.

• A customer magazine that exists to sell your own products0%

  Not a periodical, but HMRC says such publications can still be zero-rated as brochures.

• An annual yearbook0%

  Not a periodical, since those appear more often than once a year, but annuals are listed as zero-rated books.