Price lists are usually zero-rated (0% VAT) in the UK, but only if they meet HMRC's conditions: fully printed (not a card to be kept on a counter); A4 or smaller (or up to A2 if printed both sides and folded down to A4); not laminated (HMRC VAT Notice 701/10, section 8).
PRIVATE & CONFIDENTIAL
Nothing for me, then. I shall file it under disappointments.
Price lists
0% VAT
Fully printed price lists in leaflet or brochure form are zero-rated.
0% as long as it's:
Fully printed (not a card to be kept on a counter)
A4 or smaller (or up to A2 if printed both sides and folded down to A4)
Price lists are usually zero-rated (0% VAT) in the UK, but only if they meet HMRC's conditions: fully printed (not a card to be kept on a counter); A4 or smaller (or up to A2 if printed both sides and folded down to A4); not laminated (HMRC VAT Notice 701/10, section 8). Fully printed price lists in leaflet or brochure form are zero-rated.
When would price lists be charged at 20% VAT?
The zero rate applies as long as it's: fully printed (not a card to be kept on a counter); a4 or smaller (or up to a2 if printed both sides and folded down to a4); not laminated. If one of those isn't true, it's likely to be standard-rated at 20%.
Is the design and artwork for price lists 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, section 8, HMRC's guidance on zero rating books and printed matter. Read the notice on GOV.UK ↗