How Much VAT? by Tenfold

Is there VAT on newspapers?

Newspapers are usually zero-rated (0% VAT) in the UK, but only if they meet HMRC's conditions: contains a substantial amount of news (a newsprint-style brochure is still zero-rated, as a brochure) (HMRC VAT Notice 701/10, paragraph 3.5).

Newspapers are zero-rated.I read that with some regret.
THE DAILY TAXMANNO TAXFOR ME

Newspapers

0% VAT

A continuous series under one title, carrying a substantial amount of news.

HMRC VAT Notice 701/10, paragraph 3.5

0% as long as it's:

  • Contains a substantial amount of news (a newsprint-style brochure is still zero-rated, as a brochure)

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Why are newspapers 0%?

HMRC's description of a newspaper is specific: issued at least once a week in a continuous series under the same title, each issue usually dated or serially numbered, usually several large sheets folded rather than bound, containing information about current events of local, national or international interest. Then the line that decides the arguments: publications which do not contain a substantial amount of news are not newspapers. Readers' letters, sports, weather, crosswords and feature supplements are all normal parts of one and do not count against it. None of this is a reason to worry about a newsprint job that is really a brochure, because that is zero-rated as a brochure anyway.

What decides it?

A substantial amount of news, issued at least weekly under the same title.

When would newspapers be charged at 20% VAT?

The zero rate applies as long as it's: contains a substantial amount of news (a newsprint-style brochure is still zero-rated, as a brochure). If any one of those isn't true, it isn't zero-rated, so it's 20%.

Is the design and artwork for newspapers 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 3.5, HMRC's guidance on zero rating books and printed matter. See the notices we work from.

Some real jobs

  • A weekly local paper with a serial number on each issue0%

    Every characteristic HMRC lists for a newspaper.

  • A one-off 8-page newsprint brochure for a property launch0%

    Not a newspaper, but sheets of reading matter folded together, so a brochure.

  • A newspaper-format sheet for public display in a window20%

    Sheets intended for public display are standard-rated.

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