Maps are usually zero-rated (0% VAT) in the UK, but only if they meet HMRC's conditions: not framed or decorative, not a poster or wall chart, not an architectural or engineering plan (HMRC VAT Notice 701/10, paragraph 3.10).
PRIVATE & CONFIDENTIAL
Maps are zero-rated. I've marked it on the chart.
Maps
0% VAT
Printed maps and charts are zero-rated.
0% as long as it's:
Not framed or decorative, not a poster or wall chart, not an architectural or engineering plan
Maps are usually zero-rated (0% VAT) in the UK, but only if they meet HMRC's conditions: not framed or decorative, not a poster or wall chart, not an architectural or engineering plan (HMRC VAT Notice 701/10, paragraph 3.10). Printed maps and charts are zero-rated.
When would maps be charged at 20% VAT?
The zero rate applies as long as it's: not framed or decorative, not a poster or wall chart, not an architectural or engineering plan. If one of those isn't true, it's likely to be standard-rated at 20%.
Is the design and artwork for maps 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 3.10, HMRC's guidance on zero rating books and printed matter. Read the notice on GOV.UK ↗
