Timetables are usually zero-rated (0% VAT) in the UK, but only if they meet HMRC's conditions: in book or leaflet form (not a poster) (HMRC VAT Notice 701/10, section 8).
PRIVATE & CONFIDENTIAL
Nothing for me, then. I shall file it under disappointments.
Timetables
0% VAT
Timetables in book or leaflet form are zero-rated.
Timetables are usually zero-rated (0% VAT) in the UK, but only if they meet HMRC's conditions: in book or leaflet form (not a poster) (HMRC VAT Notice 701/10, section 8). Timetables in book or leaflet form are zero-rated.
When would timetables be charged at 20% VAT?
The zero rate applies as long as it's: in book or leaflet form (not a poster). If one of those isn't true, it's likely to be standard-rated at 20%.
Is the design and artwork for timetables 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 ↗
