Ring binders can be 0% or 20% VAT in the UK depending on the job (HMRC VAT Notice 701/10, paragraph 5.2). Supplied with the loose-leaf book or manual it holds, or printed with that book's exact title: 0% VAT. Supplied with forms, stationery or other contents: 20% VAT. A general branded binder (a company name alone isn't enough): 20% VAT.
PRIVATE & CONFIDENTIAL
Interesting. I'll need the particulars.
Ring binders
It depends
A binder is standard-rated, unless it's made to hold a specific loose-leaf book and has that book's title printed on it.
Ring binders can be 0% or 20% VAT in the UK depending on the job (HMRC VAT Notice 701/10, paragraph 5.2). Supplied with the loose-leaf book or manual it holds, or printed with that book's exact title: 0% VAT. Supplied with forms, stationery or other contents: 20% VAT. A general branded binder (a company name alone isn't enough): 20% VAT. A binder is standard-rated, unless it's made to hold a specific loose-leaf book and has that book's title printed on it.
How do I know which VAT rate applies to ring binders?
Supplied with the loose-leaf book or manual it holds, or printed with that book's exact title: 0% VAT. Supplied with forms, stationery or other contents: 20% VAT. A general branded binder (a company name alone isn't enough): 20% VAT.
Where does this come from?
HMRC VAT Notice 701/10, paragraph 5.2, HMRC's guidance on zero rating books and printed matter. Read the notice on GOV.UK ↗
