How Much VAT? by Tenfold

Is there VAT on takeaway menu leaflets?

Takeaway menu leaflets are usually zero-rated (0% VAT) in the UK, but only if they meet HMRC's conditions: A4 or smaller (or up to A2 if printed both sides and folded down to A4); not laminated; at least 50 copies; no more than a quarter of it is space to fill in or a bit to tear off; not designed to be filled in and sent back whole (HMRC VAT Notice 701/10, paragraph 3.3).

Through the door and into the recycling. Zero-rated. I'll have the soup.

Takeaway menu leaflets

0% VAT

A takeaway menu pushed through doors is a leaflet: picked up, read, binned. Zero-rated.

0% as long as it's:

  • A4 or smaller (or up to A2 if printed both sides and folded down to A4)
  • Not laminated
  • At least 50 copies
  • No more than a quarter of it is space to fill in or a bit to tear off
  • Not designed to be filled in and sent back whole
HMRC VAT Notice 701/10, paragraph 3.3 ↗

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Is there VAT on takeaway menu leaflets?

Takeaway menu leaflets are usually zero-rated (0% VAT) in the UK, but only if they meet HMRC's conditions: A4 or smaller (or up to A2 if printed both sides and folded down to A4); not laminated; at least 50 copies; no more than a quarter of it is space to fill in or a bit to tear off; not designed to be filled in and sent back whole (HMRC VAT Notice 701/10, paragraph 3.3). A takeaway menu pushed through doors is a leaflet: picked up, read, binned. Zero-rated.

When would takeaway menu leaflets be charged at 20% VAT?

The zero rate applies as long as it's: a4 or smaller (or up to a2 if printed both sides and folded down to a4); not laminated; at least 50 copies; no more than a quarter of it is space to fill in or a bit to tear off; not designed to be filled in and sent back whole. If one of those isn't true, it's likely to be standard-rated at 20%.

Is the design and artwork for takeaway menu leaflets 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, paragraph 3.3, HMRC's guidance on zero rating books and printed matter. Read the notice on GOV.UK ↗

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