The reason is the one that runs through the whole of 3.3: HMRC names designed to obtain admission to premises as an example of a function that takes an item outside the meaning of a leaflet. The item has a value of its own and is kept until it is used. Section 8 lists tickets, cloakroom tickets, bookmakers' tickets, lottery tickets and sweepstake tickets as standard-rated, so raffle books are in the same place. This is a liability on the printing, not on the event: the VAT treatment of the admission itself is a separate question with its own rules.
What decides it?
It gets you in. That alone puts it outside the zero rate.
Where does this come from?
HMRC VAT Notice 701/10, paragraph 3.3, HMRC's guidance on zero rating books and printed matter. See the notices we work from.
Some real jobs
1,000 numbered event tickets on card20%
Designed to obtain admission, which HMRC names as not a leaflet's function.
Raffle tickets in books of five20%
Listed as standard-rated, and they are also items to be detached and returned.
The event programme sold on the night0%
Programmes are listed as zero-rated. It is read, not presented at a door.
