Is there VAT on maps?

Why are maps 0%?

3.10 zero-rates all printed maps and charts designed to represent the natural or artificial features of countries, towns, seas or the heavens, and allows them on paper or other material such as cloth, as single sheets, folded sheets or bound together as an atlas. Astronomical, geological and hydrographical charts are all listed as zero-rated. The exclusions are about purpose rather than subject. Framed maps whose primary purpose is decorative are standard-rated, and so are posters, pictorial wall charts, globes and three dimensional models, and decorative maps printed or woven into textiles such as scarves, tea towels and tapestries. Plans or drawings for industrial, architectural, engineering or commercial purposes are standard-rated in any format.

What decides it?

Whether it is a map to navigate by or a picture of one to hang up.

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 any one of those isn't true, it isn't zero-rated, so it's 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. See the notices we work from.

Some real jobs

• A folded street map of a town0%

  A printed map representing the features of a town.

• A cloth map for a walking guide0%

  3.10 allows maps printed on other material such as cloth.

• A framed decorative map of the county20%

  Framed maps whose primary purpose is decorative are standard-rated.

• A map printed on a tea towel20%

  Decorative maps printed or woven into textile articles are named as standard-rated.