NCR pads, invoice and receipt books are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, section 8.
NCR pads, invoice and receipt books
20% VAT
Forms are standard-rated. If more than a quarter of it is space to fill in or a bit to tear off and send back, it's a form, not a leaflet.
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NCR pads, invoice and receipt books are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, section 8. Forms are standard-rated. If more than a quarter of it is space to fill in or a bit to tear off and send back, it's a form, not a leaflet.
HMRC VAT Notice 701/10, section 8, HMRC's guidance on zero rating books and printed matter. Read the notice on GOV.UK ↗