HMRC's A to Z names games and playing cards together, along with bingo cards, score cards and cigarette cards. The principle behind it appears in the children's book paragraphs: items where the pages are boards for games are standard-rated even inside a book, and books consisting wholly or mainly of pictures of models for cutting out are treated as toys unless a quarter of the pages carry related printed text. A pack of cards is the object you play with, not something you read, and printing rules on the box does not change that.
What decides it?
It is the equipment for a game, not reading matter.
Where does this come from?
HMRC VAT Notice 701/10, section 8, HMRC's guidance on zero rating books and printed matter. See the notices we work from.
Some real jobs
A branded pack of playing cards20%
Playing cards and games are listed as standard-rated.
Bingo and score cards for a club20%
Both are listed as standard-rated.
A rule book for the same game0%
Pages of reading matter bound together. That is a book.
