HMRC lists postcards as standard-rated whether completed or not, which closes off the argument that a blank one is just a piece of card. A postcard is stationery in use, it has a place to write and an address side, and it is kept and sent rather than read and discarded. A promotional postcard printed in thousands for a rack is still a postcard: it has an address side, it is taken away and kept or sent, and HMRC names the item. What is not a postcard is a small flyer that happens to be postcard-sized, with nothing on it to write on and no address panel, handed out to be read and thrown away. That is judged as a leaflet, on the leaflet characteristics.
What decides it?
Whether it is really a postcard, with an address side to write on, or a small flyer.
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
Souvenir postcards for a gift shop20%
Postcards are standard-rated whether completed or not.
Promotional postcards with an address panel, for a rack20%
It is a postcard, and it is made to be taken away and kept or sent.
The same design on limp paper with no address panel, handed out in the street0%
A single sheet distributed in quantity, held and read, thrown away.
