HMRC names programmes three times over in its A to Z, as programmes, football programmes and sports programmes, which is worth noticing because it rarely lists the same thing three ways. A programme is a booklet or a folded sheet of reading matter, and the advertising that pays for it does not count against it, because brochures usually contain advertising material and that has never been a disqualifier. Where a programme goes wrong is when it stops being reading matter. A single sheet for display is a poster, and a programme with a tear-off raffle ticket or entry form taking more than a quarter of the area is a form.
What decides it?
It is there to be read. Advertising pays for it and costs it nothing.
Is the design and artwork for programmes 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. See the notices we work from.
Some real jobs
A 32-page stapled matchday programme, half advertising0%
Football programmes are listed as zero-rated, and advertising content does not disqualify it.
A folded A4 theatre programme given out at the door0%
Sheets of reading matter folded together, complete in itself.
A programme with a bound-in raffle book taking a third of the pages20%
More than a quarter of the area is there to be detached and returned, so it is a form.
