{"name":"UK VAT rates for printed items","description":"Whether printed items are zero-rated (0%) or standard-rated (20%) for UK VAT, with the HMRC paragraph for each. Guidance, not tax advice.","url":"https://howmuchvat.co.uk","publisher":{"name":"Tenfold","url":"https://wearetenfold.com"},"sources":[{"title":"HMRC VAT Notice 701/10: Zero rating books and printed matter","url":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","version":"2020-07-31T16:10:42+01:00"},{"title":"HMRC VAT Notice 701/14: Food products","url":"https://www.gov.uk/guidance/food-products-and-vat-notice-70114","version":"2026-06-08T11:23:59+01:00"},{"title":"HMRC VAT Notice 701/58: Goods or services supplied to charities","url":"https://www.gov.uk/guidance/vat-when-you-supply-services-or-goods-to-charities-notice-70158","version":"2022-09-26T12:19:52+01:00"}],"reviewed":"2026-09-22","licence":"Please credit and link to https://howmuchvat.co.uk when you reuse this. HMRC material under the Open Government Licence v3.0.","items":[{"name":"Leaflets","rate":"0%","answer":"Leaflets are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.3.","why":"Leaflets are zero-rated. A sheet you pick up, read and bin (or one that comes with a product) is exactly what the zero rate is for.","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"],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.3","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["leaflet","flyer","flier","handbill","handout","a5 flyer","a6 flyer","dl flyer","a4 flyer","door drop","leaflet drop","mailshot leaflet","promotional leaflet","advertising leaflet","circular","info sheet","information sheet","insert","leaflet insert","flyer insert","flyers and leaflets","square flyer","a7 flyer","a3 flyer","packaging insert"],"url":"https://howmuchvat.co.uk/vat-on/leaflets"},{"name":"Folded leaflets","rate":"0%","answer":"Folded leaflets are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.3.","why":"Leaflets are zero-rated. A sheet you pick up, read and bin (or one that comes with a product) is exactly what the zero rate is for.","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"],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.3","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["folded leaflet","folded flyer","trifold","tri fold","tri-fold","bifold","bi fold","z fold","zig zag leaflet","gatefold leaflet","roll fold","dl leaflet","concertina leaflet"],"url":"https://howmuchvat.co.uk/vat-on/folded-leaflets"},{"name":"Sell sheets and fact sheets","rate":"0%","answer":"Sell sheets and fact sheets are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.3.","why":"Leaflets are zero-rated. A sheet you pick up, read and bin (or one that comes with a product) is exactly what the zero rate is for.","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"],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.3","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["sell sheet","sales sheet","fact sheet","data sheet","spec sheet","one pager","one-pager","product sheet","tech sheet","technical data sheet","case study sheet"],"url":"https://howmuchvat.co.uk/vat-on/sell-sheets"},{"name":"Orders of service","rate":"0%","answer":"Orders of service are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.3.","why":"HMRC names orders of service as zero-rated. They're read on the day and not designed to be kept.","conditions":["Not laminated","No more than a quarter of it is space to fill in"],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.3","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["order of service","orders of service","order of the day","funeral order of service","wedding order of service","service sheet","hymn sheet","mass booklet","christening order of service","memorial service booklet","celebration of life booklet"],"url":"https://howmuchvat.co.uk/vat-on/orders-of-service"},{"name":"Programmes","rate":"0%","answer":"Programmes are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"HMRC lists programmes (including sports and football programmes) as zero-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["programme","program","event programme","theatre programme","show programme","concert programme","football programme","match day programme","sports programme","festival programme","conference programme","wedding programme","running order"],"url":"https://howmuchvat.co.uk/vat-on/programmes"},{"name":"Price lists","rate":"0%","answer":"Price lists are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"Fully printed price lists in leaflet or brochure form are zero-rated.","conditions":["Fully printed (not a card to be kept on a counter)","A4 or smaller (or up to A2 if printed both sides and folded down to A4)","Not laminated"],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["price list","pricelist","rate card","tariff","treatment menu","salon price list","fee schedule","price guide"],"url":"https://howmuchvat.co.uk/vat-on/price-lists"},{"name":"Timetables","rate":"0%","answer":"Timetables are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"Timetables in book or leaflet form are zero-rated.","conditions":["In book or leaflet form (not a poster)"],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["timetable","bus timetable","train timetable","schedule leaflet","class timetable"],"url":"https://howmuchvat.co.uk/vat-on/timetables"},{"name":"Election leaflets","rate":"0%","answer":"Election leaflets are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"HMRC lists election addresses as zero-rated. Political pamphlets are zero-rated too.","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"],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["election address","election leaflet","political leaflet","campaign leaflet","manifesto","candidate leaflet","canvassing leaflet"],"url":"https://howmuchvat.co.uk/vat-on/election-leaflets"},{"name":"Instruction leaflets and manuals","rate":"0%","answer":"Instruction leaflets and manuals are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.3.","why":"Instruction manuals and leaflets that come with a product are zero-rated.","conditions":["Supplied as printed matter (if it comes free inside a product you sell, it follows the product's rate)"],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.3","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["instructions","instruction leaflet","instruction manual","user manual","user guide","manual","assembly instructions","care guide","care instructions leaflet","product guide","quick start guide","warranty booklet","handbook","staff handbook","employee handbook","operating manual"],"url":"https://howmuchvat.co.uk/vat-on/instruction-manuals"},{"name":"Agendas","rate":"0%","answer":"Agendas are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"Fully printed agendas are zero-rated.","conditions":["Fully printed, not a template for filling in"],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["agenda","agendas","meeting agenda"],"url":"https://howmuchvat.co.uk/vat-on/agendas"},{"name":"Tracts and pamphlets","rate":"0%","answer":"Tracts and pamphlets are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.2.","why":"Pamphlets and tracts are zero-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.2","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["pamphlet","tract","religious tract","political pamphlet"],"url":"https://howmuchvat.co.uk/vat-on/pamphlets"},{"name":"Brochures","rate":"0%","answer":"Brochures are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.2.","why":"Brochures are zero-rated. Several sheets of reading matter folded or fastened together, even if it's all advertising.","conditions":["No more than a quarter of it is space to fill in or tear off and return","Not designed to be filled in and sent back whole"],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.2","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["brochure","company brochure","sales brochure","product brochure","corporate brochure","prospectus","school prospectus","university prospectus","wedding brochure","venue brochure","property brochure","development brochure","travel brochure","holiday brochure","course guide"],"url":"https://howmuchvat.co.uk/vat-on/brochures"},{"name":"Booklets","rate":"0%","answer":"Booklets are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.1.","why":"Books and booklets are zero-rated. Pages of reading matter bound together, with or without a cover.","conditions":["No more than a quarter of it is space to fill in or tear off and return","Not designed to be filled in and sent back whole"],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.1","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["booklet","stapled booklet","stapled brochure","wiro bound booklet","wiro bound brochure","wire bound booklet","spiral bound booklet","saddle stitched","saddle stitch","wire stitched","a5 booklet","a4 booklet","funeral booklet","wedding booklet","event booklet","guide","visitor guide","welcome pack booklet","welcome booklet","info booklet"],"url":"https://howmuchvat.co.uk/vat-on/booklets"},{"name":"Books","rate":"0%","answer":"Books are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.1.","why":"Books and booklets are zero-rated. Pages of reading matter bound together, with or without a cover.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.1","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["book","books","paperback","hardback","novel","perfect bound","perfect bound book","perfect bound brochure","case bound","self published book","self-published book","poetry book","biography","memoir","coffee table book","text book","textbook","reference book","dictionary","encyclopaedia","thesis","dissertation","monograph","bibliography","almanac","annual","hymn book","prayer book","missal","bible"],"url":"https://howmuchvat.co.uk/vat-on/books"},{"name":"Catalogues","rate":"0%","answer":"Catalogues are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.1.","why":"Catalogues and directories are zero-rated. Advertising content doesn't stop them.","conditions":["No more than a quarter of it is space to fill in or tear off and return","Not designed to be filled in and sent back whole"],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.1","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["catalogue","catalog","product catalogue","trade catalogue","mail order catalogue","lookbook","look book","line sheet","collection book","exhibition catalogue","art catalogue","auction catalogue","menu of services booklet"],"url":"https://howmuchvat.co.uk/vat-on/catalogues"},{"name":"Annual reports and company accounts","rate":"0%","answer":"Annual reports and company accounts are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"Fully printed company accounts and reports are zero-rated.","conditions":["Printed copies of a finished report (a commissioned report from a consultant is a service and is standard-rated)"],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["annual report","company report","company accounts","accounts","impact report","report","printed report","sustainability report","articles of association","memorandum of association","trustees report"],"url":"https://howmuchvat.co.uk/vat-on/annual-reports"},{"name":"Recipe books","rate":"0%","answer":"Recipe books are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"Books and booklets are zero-rated. Pages of reading matter bound together, with or without a cover.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["recipe book","cookbook","cook book","recipe booklet"],"url":"https://howmuchvat.co.uk/vat-on/recipe-books"},{"name":"Directories","rate":"0%","answer":"Directories are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"Completed directories are zero-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["directory","trade directory","member directory","phone book","yearbook","year book"],"url":"https://howmuchvat.co.uk/vat-on/directories"},{"name":"Guide books","rate":"0%","answer":"Guide books are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"Holiday and tourist guides are zero-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["guide book","guidebook","tourist guide","holiday guide","walking guide","city guide","museum guide","exhibition guide","gallery guide"],"url":"https://howmuchvat.co.uk/vat-on/guide-books"},{"name":"Workbooks and exam papers","rate":"0%","answer":"Workbooks and exam papers are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.1.","why":"Educational books in question-and-answer format are zero-rated. The answer spaces are part of the book.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.1","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["workbook","work book","school workbook","exercise workbook","revision guide","exam paper","exam papers","past paper","worksheet booklet","activity booklet"],"url":"https://howmuchvat.co.uk/vat-on/workbooks"},{"name":"Loose-leaf books and manuals","rate":"0%","answer":"Loose-leaf books and manuals are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.1.","why":"Loose-leaf books and manuals are zero-rated, with or without their binder.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.1","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["loose leaf","loose-leaf","ring bound manual","loose leaf manual","training manual","course manual","policy manual"],"url":"https://howmuchvat.co.uk/vat-on/loose-leaf-manuals"},{"name":"Children's colouring and activity books","rate":"0%","answer":"Children's colouring and activity books are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.8.","why":"Children's picture, colouring and activity books are zero-rated.","conditions":["Suitable for under-18s and not sold as an adult product"],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["colouring book","coloring book","childrens colouring book","kids colouring book","activity book","kids activity book","dot to dot","sticker book","painting book","puzzle book for kids"],"url":"https://howmuchvat.co.uk/vat-on/colouring-books"},{"name":"Children's picture books","rate":"0%","answer":"Children's picture books are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.7.","why":"Children's picture, colouring and activity books are zero-rated.","conditions":["Not essentially a toy (cut-out models or game boards don't count)"],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.7","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["picture book","childrens book","children's book","kids book","board book","rag book","baby book"],"url":"https://howmuchvat.co.uk/vat-on/childrens-picture-books"},{"name":"Crossword and puzzle books","rate":"0%","answer":"Crossword and puzzle books are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"HMRC lists crossword books as zero-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["crossword book","puzzle book","word search book","sudoku book"],"url":"https://howmuchvat.co.uk/vat-on/puzzle-books"},{"name":"Comics and zines","rate":"0%","answer":"Comics and zines are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"Comics and zines are zero-rated as books, booklets or periodicals.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["comic","comic book","graphic novel","zine","fanzine","mini comic"],"url":"https://howmuchvat.co.uk/vat-on/comics-and-zines"},{"name":"Magazines","rate":"0%","answer":"Magazines are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.6.","why":"Magazines, journals and newsletters issued regularly are zero-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.6","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["magazine","mag","periodical","journal","in house magazine","customer magazine","member magazine","staff magazine","staff journal","trade magazine","quarterly","poster magazine"],"url":"https://howmuchvat.co.uk/vat-on/magazines"},{"name":"Newsletters","rate":"0%","answer":"Newsletters are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.6.","why":"Newsletters are zero-rated, either as periodicals or as leaflets.","conditions":["Printed (the email version isn't this item)"],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.6","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["newsletter","news letter","bulletin","parish newsletter","school newsletter","residents newsletter","club newsletter","church bulletin"],"url":"https://howmuchvat.co.uk/vat-on/newsletters"},{"name":"Newspapers","rate":"0%","answer":"Newspapers are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.5.","why":"Newspapers are zero-rated.","conditions":["Contains a substantial amount of news (a newsprint-style brochure is still zero-rated, as a brochure)"],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.5","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["newspaper","news paper","local paper","tabloid","broadsheet","newsprint","newspaper style print","free paper"],"url":"https://howmuchvat.co.uk/vat-on/newspapers"},{"name":"Maps","rate":"0%","answer":"Maps are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.10.","why":"Printed maps and charts are zero-rated.","conditions":["Not framed or decorative, not a poster or wall chart, not an architectural or engineering plan"],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.10","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["map","maps","road map","street map","fold out map","folding map","event map","site map leaflet","festival map","atlas","chart","nautical chart","star chart","geological map","trail map"],"url":"https://howmuchvat.co.uk/vat-on/maps"},{"name":"Sheet music","rate":"0%","answer":"Sheet music is zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.9.","why":"Printed music is zero-rated.","conditions":["Printed music (blank manuscript paper is 20%)"],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.9","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["sheet music","music","music score","score","songbook","song book","choir music","hymn music","tab book"],"url":"https://howmuchvat.co.uk/vat-on/sheet-music"},{"name":"Menus","rate":"depends","answer":"Menus can be 0% or 20% VAT in the UK depending on the job (HMRC VAT Notice 701/10, section 8). Takeaway menu posted through doors or handed out: 0% VAT. Menu for the table, or for a wedding or event: 20% VAT.","why":"HMRC treats table menu cards as standard-rated, but a takeaway menu posted through doors is a leaflet.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["menu","menus","restaurant menu","cafe menu","bar menu","food menu","drinks menu","wedding menu","dinner menu","christmas menu"],"url":"https://howmuchvat.co.uk/vat-on/menus"},{"name":"Folders","rate":"depends","answer":"Folders can be 0% or 20% VAT in the UK depending on the job (HMRC VAT Notice 701/10, paragraph 5.2). It's mainly there to hold other things: 20% VAT. It's printed with plenty of information, like a brochure with a flap: 0% VAT.","why":"Most folders are standard-rated. A folder can be zero-rated if it's really a brochure, carrying a good amount of information in its own right.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 5.2","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["folder","presentation folder","pocket folder","a4 folder","welcome pack folder","document wallet","wallet folder"],"url":"https://howmuchvat.co.uk/vat-on/folders"},{"name":"Ring binders","rate":"depends","answer":"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.","why":"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.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 5.2","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["ring binder","binder","lever arch file","branded binder"],"url":"https://howmuchvat.co.uk/vat-on/ring-binders"},{"name":"Letters","rate":"depends","answer":"Letters can be 0% or 20% VAT in the UK depending on the job (HMRC VAT Notice 701/10, paragraph 4.3). Each one is personalised with a name or address: 20% VAT. Same letter for everyone, blank except for name, address, reference and signature: 0% VAT. A charity's appeal letter asking for donations: 0% VAT.","why":"A letter personalised with the recipient's name or address is standard-rated. A generic printed letter can be a leaflet.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 4.3","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["letter","letters","mailshot letter","direct mail letter","sales letter","personalised letter","mail merge letter"],"url":"https://howmuchvat.co.uk/vat-on/letters"},{"name":"Charity appeal letters and donation envelopes","rate":"0%","answer":"Charity appeal letters and donation envelopes are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/58, paragraph 6.1.","why":"An HMRC concession zero-rates the printed stationery a charity uses to ask for money: appeal letters (even personalised ones) and the envelopes that go out and come back with them.","conditions":["Supplied to a charity","A letter whose main purpose is asking for donations, not just a form to fill in","Envelopes over-printed with the appeal, or clearly different from the charity's usual stationery","Not the charity's general stationery"],"hmrcReference":"HMRC VAT Notice 701/58, paragraph 6.1","hmrcUrl":"https://www.gov.uk/guidance/vat-when-you-supply-services-or-goods-to-charities-notice-70158","alsoCalled":["appeal letter","charity appeal letter","charity appeal","fundraising letter","fundraising appeal","donation envelope","donation envelopes","gift aid envelope","gift aid envelopes","collecting envelope","collection envelope","stewardship envelope","charity envelope"],"url":"https://howmuchvat.co.uk/vat-on/charity-appeal-letters-and-donation-envelopes"},{"name":"Takeaway menu leaflets","rate":"0%","answer":"Takeaway menu leaflets are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.3.","why":"A takeaway menu pushed through doors is a leaflet: picked up, read, binned. Zero-rated.","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"],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.3","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["takeaway menu","take away menu","delivery menu","door drop menu","menu leaflet","menu flyer","pizza menu"],"url":"https://howmuchvat.co.uk/vat-on/takeaway-menus"},{"name":"Table menu cards","rate":"20%","answer":"Table menu cards are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"HMRC lists menu cards as standard-rated. They're kept and used on the table, not read and thrown away.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["menu card","table menu","laminated menu","place setting menu","wine list","drinks list","cocktail menu","a4 menu card"],"url":"https://howmuchvat.co.uk/vat-on/menu-cards"},{"name":"Presentation folders","rate":"20%","answer":"Presentation folders are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 5.2.","why":"Folders mainly designed to hold other items are standard-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 5.2","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":[],"url":"https://howmuchvat.co.uk/vat-on/presentation-folders"},{"name":"Information-carrying folders","rate":"0%","answer":"Information-carrying folders are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.2.","why":"A folder that carries a substantial amount of information itself can count as a brochure, which is zero-rated.","conditions":["Conveys information with a substantial amount of text","Not primarily designed to hold other items","Supplied complete"],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.2","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":[],"url":"https://howmuchvat.co.uk/vat-on/information-folders"},{"name":"General binders","rate":"20%","answer":"General binders are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 5.2.","why":"General-purpose binders and files are standard-rated, even with your logo on.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 5.2","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":[],"url":"https://howmuchvat.co.uk/vat-on/branded-binders"},{"name":"Personalised letters","rate":"20%","answer":"Personalised letters are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 4.3.","why":"A stock letter with each recipient's name or address added is standard-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 4.3","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":[],"url":"https://howmuchvat.co.uk/vat-on/personalised-letters"},{"name":"Business cards","rate":"20%","answer":"Business cards are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"Cards made to be kept, sent or used in their own right aren't leaflets, so they're standard-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["business card","business cards","biz card","biz cards","visiting card","calling card","contact card","name card"],"url":"https://howmuchvat.co.uk/vat-on/business-cards"},{"name":"Invitations","rate":"20%","answer":"Invitations are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"HMRC lists invitation cards as standard-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["invitation","invite","invitations","wedding invitation","wedding invite","party invite","evening invite","save the date","save the dates","event invite","invitation card","rsvp","rsvp card","reply card"],"url":"https://howmuchvat.co.uk/vat-on/invitations"},{"name":"Greetings cards","rate":"20%","answer":"Greetings cards are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"Greetings cards are standard-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["greetings card","greeting card","christmas card","birthday card","thank you card","thank you cards","sympathy card","anniversary card","congratulations card","new home card","corporate christmas card"],"url":"https://howmuchvat.co.uk/vat-on/greetings-cards"},{"name":"Postcards","rate":"20%","answer":"Postcards are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"HMRC says postcards are standard-rated, whether written on or not.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["postcard","post card","promotional postcard","art postcard","mailer postcard"],"url":"https://howmuchvat.co.uk/vat-on/postcards"},{"name":"Announcement cards","rate":"20%","answer":"Announcement cards are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"HMRC lists announcement cards as standard-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["announcement card","birth announcement","change of address card","moving card","engagement announcement"],"url":"https://howmuchvat.co.uk/vat-on/announcement-cards"},{"name":"Memorial cards","rate":"20%","answer":"Memorial cards are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"HMRC lists memorial and wreath cards as standard-rated. They're made to be kept.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["memorial card","in memoriam card","remembrance card","funeral card","prayer card","wreath card","funeral thank you card","acknowledgement card"],"url":"https://howmuchvat.co.uk/vat-on/memorial-cards"},{"name":"Place cards and table names","rate":"20%","answer":"Place cards and table names are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"It's designed to be kept and used, not read and thrown away, so it isn't a leaflet. Standard-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["place card","place cards","name place card","table number","table numbers","table name","table names","escort card","name tag","name badge","badge"],"url":"https://howmuchvat.co.uk/vat-on/place-cards"},{"name":"Appointment and loyalty cards","rate":"20%","answer":"Appointment and loyalty cards are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"Anything that gets you in, gets you money off or has a value of its own is standard-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["appointment card","loyalty card","stamp card","reward card","membership card","member card","id card","pass","staff pass","staff passes","lanyard pass","access card","gift card","key card","credit card"],"url":"https://howmuchvat.co.uk/vat-on/loyalty-and-appointment-cards"},{"name":"Bookmarks","rate":"20%","answer":"Bookmarks are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 5.1.","why":"HMRC lists bookmarks as standard-rated (unless they come free inside a zero-rated book).","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 5.1","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["bookmark","book mark","bookmarks"],"url":"https://howmuchvat.co.uk/vat-on/bookmarks"},{"name":"Compliment slips","rate":"20%","answer":"Compliment slips are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"It's stationery. Things you write on are standard-rated, however nicely printed.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["compliment slip","compliments slip","comp slip","with compliments"],"url":"https://howmuchvat.co.uk/vat-on/compliment-slips"},{"name":"Recipe cards and reference cards","rate":"20%","answer":"Recipe cards and reference cards are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.3.","why":"It's designed to be kept and used, not read and thrown away, so it isn't a leaflet. Standard-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.3","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["recipe card","reference card","flash card","flashcard","cue card","index card","prompt card","revision card"],"url":"https://howmuchvat.co.uk/vat-on/recipe-and-reference-cards"},{"name":"Playing cards and games","rate":"20%","answer":"Playing cards and games are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"Games, playing cards, bingo and score cards are standard-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["playing cards","card game","board game","game","quiz cards","jigsaw","puzzle","trivia cards","bingo card","score card","scorecard","golf score card"],"url":"https://howmuchvat.co.uk/vat-on/playing-cards-and-games"},{"name":"Certificates","rate":"20%","answer":"Certificates are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"Certificates are standard-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["certificate","certificates","award certificate","share certificate","gift certificate","diploma","attendance certificate"],"url":"https://howmuchvat.co.uk/vat-on/certificates"},{"name":"Calendars","rate":"20%","answer":"Calendars are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.3.","why":"Calendars are standard-rated. They're used, not just read.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.3","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["calendar","calendars","wall calendar","desk calendar","planner","wall planner","year planner","advent calendar"],"url":"https://howmuchvat.co.uk/vat-on/calendars"},{"name":"Diaries and notebooks","rate":"20%","answer":"Diaries and notebooks are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.1.","why":"Blank books for writing in are stationery. Standard-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.1","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["diary","diaries","notebook","note book","notepad","note pad","jotter","memo pad","wiro bound notebook","wire bound notebook","spiral bound notebook","spiral notebook","wiro bound diary","wiro bound journal","sticky notes","post it notes","desk pad","desk pads","desk planner","exercise book","sketchbook","sketch book","journal notebook","guest book","wedding guest book","address book","log book","logbook","scrapbook","photo album","autograph book"],"url":"https://howmuchvat.co.uk/vat-on/diaries-and-notebooks"},{"name":"Letterheads","rate":"20%","answer":"Letterheads are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"It's stationery. Things you write on are standard-rated, however nicely printed.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["letterhead","letter head","letterheads","headed paper","letterheaded paper","letter heading","headed notepaper"],"url":"https://howmuchvat.co.uk/vat-on/letterheads"},{"name":"Envelopes","rate":"20%","answer":"Envelopes are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"It's stationery. Things you write on are standard-rated, however nicely printed.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["envelope","envelopes","printed envelope","dl envelope","c5 envelope","reply paid envelope","window envelope","mailer envelope"],"url":"https://howmuchvat.co.uk/vat-on/envelopes"},{"name":"Forms and questionnaires","rate":"20%","answer":"Forms and questionnaires are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.4.","why":"Forms are standard-rated. If more than a quarter of it is space to fill in or a bit to tear off and send back, it's a form, not a leaflet.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.4","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["form","forms","application form","booking form","order form","entry form","questionnaire","survey","feedback form","registration form","consent form","enrolment form","donation form","membership form","sign up sheet","timesheet","time sheet","time card","medical record","temperature chart","checklist"],"url":"https://howmuchvat.co.uk/vat-on/forms"},{"name":"NCR pads, invoice and receipt books","rate":"20%","answer":"NCR pads, invoice and receipt books are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"Forms are standard-rated. If more than a quarter of it is space to fill in or a bit to tear off and send back, it's a form, not a leaflet.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["ncr","ncr pad","ncr pads","ncr book","carbonless","carbon copy pad","carbon copy pads","duplicate pad","duplicate book","triplicate book","invoice book","invoice pad","receipt book","receipt pad","delivery note","delivery notes","order book","order pad","job sheet","job card","docket book","invoice","invoices","billhead"],"url":"https://howmuchvat.co.uk/vat-on/ncr-pads-and-invoice-books"},{"name":"Cheques and financial documents","rate":"20%","answer":"Cheques and financial documents are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"Cheques, warrants and similar documents are standard-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["cheque","cheque book","bankers draft","dividend warrant","insurance cover note","will","bill of lading"],"url":"https://howmuchvat.co.uk/vat-on/cheques"},{"name":"Tickets","rate":"20%","answer":"Tickets are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.3.","why":"Anything that gets you in, gets you money off or has a value of its own is standard-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.3","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["ticket","tickets","event ticket","raffle ticket","raffle tickets","cloakroom ticket","admission ticket","wristband","entry ticket","tombola ticket","lottery ticket","sweepstake ticket","scratch card","scratch cards","wristbands","drinks token","token","tokens"],"url":"https://howmuchvat.co.uk/vat-on/tickets"},{"name":"Vouchers and coupons","rate":"20%","answer":"Vouchers and coupons are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.3.","why":"Anything that gets you in, gets you money off or has a value of its own is standard-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.3","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["voucher","vouchers","gift voucher","coupon","coupons","discount voucher","money off voucher","discount card","coupon book","book token"],"url":"https://howmuchvat.co.uk/vat-on/vouchers"},{"name":"Posters","rate":"20%","answer":"Posters are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 4.1.","why":"Anything made to go on a wall or be displayed is standard-rated. The zero rate is for things you hold and read.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 4.1","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["poster","posters","a3 poster","a2 poster","a1 poster","a0 poster","gig poster","film poster","event poster","fly poster","wall chart","window poster","shop poster","a board poster","quad poster","billboard","48 sheet","6 sheet","bus stop poster","seating plan","table plan","seating chart","welcome sign","order of events board"],"url":"https://howmuchvat.co.uk/vat-on/posters"},{"name":"Art prints and photographs","rate":"20%","answer":"Art prints and photographs are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"Pictures and prints are standard-rated. They're for looking at on a wall, not reading.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["art print","print","giclee","giclee print","fine art print","photo print","photograph","photographs","photo","canvas print","canvas","framed print","reproduction","picture","illustration print","framed map","decorative map"],"url":"https://howmuchvat.co.uk/vat-on/art-prints-and-photographs"},{"name":"Point of sale","rate":"20%","answer":"Point of sale is standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 4.1.","why":"Point-of-sale and display items are standard-rated. They're for display, not for reading in the hand.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 4.1","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["pos","point of sale","shelf wobbler","wobbler","shelf talker","shelf strip","barker","counter card","tent card","table talker","a frame","a board","header card","dump bin","display stand","standee","cardboard cutout","display","price card","price tag","strut card","strut cards","a board insert","a-board insert","a board inserts","selfie frame","photo booth frame","light box","snap frame","poster frame"],"url":"https://howmuchvat.co.uk/vat-on/point-of-sale"},{"name":"Banners and pull-ups","rate":"20%","answer":"Banners and pull-ups are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, section 2.","why":"The zero rate only covers paper and card. Fabric, vinyl, PVC, foamboard and the like are standard-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 2","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["banner","banners","pull up banner","pull-up banner","pull up","roller banner","roll up banner","pop up banner","vinyl banner","pvc banner","mesh banner","fabric banner","flag","flags","feather flag","bunting","backdrop","step and repeat","exhibition stand","pop up stand","pop out banner","fabric display","green screen","chroma key","fence banner","fencing mesh","heras banner","fence wrap","scaffold banner","cafe barrier"],"url":"https://howmuchvat.co.uk/vat-on/banners-and-pull-ups"},{"name":"Signs and boards","rate":"20%","answer":"Signs and boards are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, section 2.","why":"The zero rate only covers paper and card. Fabric, vinyl, PVC, foamboard and the like are standard-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 2","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["sign","signs","signage","foamex","foamex board","foam board","foamboard","correx","correx board","dibond","acrylic sign","estate agent board","for sale board","hoarding","site hoarding","wayfinding","directional sign","a board sign","shop sign","pavement sign","signage board","signage boards","corrugated plastic","aluminium sign","magnetic sign","car magnet","car magnets","van magnet","van sign"],"url":"https://howmuchvat.co.uk/vat-on/signs"},{"name":"Vinyl and window graphics","rate":"20%","answer":"Vinyl and window graphics are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, section 2.","why":"The zero rate only covers paper and card. Fabric, vinyl, PVC, foamboard and the like are standard-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 2","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["vinyl","window vinyl","window graphics","window sticker","wall vinyl","floor graphic","floor sticker","vehicle graphics","van graphics","wall graphic","wallpaper","frosting"],"url":"https://howmuchvat.co.uk/vat-on/vinyl-graphics"},{"name":"Stickers and labels","rate":"20%","answer":"Stickers and labels are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"HMRC lists stickers, labels and tags as standard-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["sticker","stickers","label","labels","product label","bottle label","address label","sticker sheet","roll labels","decal","seal","envelope seal","transfer","tag","swing tag","hang tag","price label","food label","food packaging label","pizza box label","jar label","candle label","soap label","wine label","beer label","etsy sticker","etsy stickers","thank you sticker","logo sticker","small business sticker","packaging sticker","vegan sticker","waterproof sticker","care label","woven label"],"url":"https://howmuchvat.co.uk/vat-on/stickers-and-labels"},{"name":"Packaging and paper bags","rate":"20%","answer":"Packaging and paper bags are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"Packaging and wrapping aren't reading matter, so they're standard-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["packaging","box","boxes","carton","printed box","gift box","paper bag","paper bags","carrier bag","bag","wrapping paper","gift wrap","tissue paper","belly band","sleeve","record sleeve","cd sleeve","inlay card","cup sleeve","napkin","napkins","coaster","beer mat","beermat","placemat","paper placemat","cup","cups","coffee cup","coffee cups","paper cup","cardboard cup","plastic cup","takeaway cup","branded cup","greaseproof paper","greaseproof","food wrap","deli paper","burger wrap","sandwich bag","sandwich bags","sandwich box","sandwich wedge","brown paper bag","kraft bag","pizza box","burger box","food box","takeaway box","cake box","mailer box","mailer boxes","shipping box","postal box","pouch","pouches","stand up pouch","foodsafe","food safe packaging","slipcase","adhesive tape","branded tape","packing tape","confetti cone","tissue paper wrap"],"url":"https://howmuchvat.co.uk/vat-on/packaging-and-paper-bags"},{"name":"Merchandise","rate":"20%","answer":"Merchandise is standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, section 2.","why":"Merchandise isn't printed matter in the VAT sense, so it's standard-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 2","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["tote bag","tote","canvas bag","drawstring bag","mug","mugs","pen","pens","ball point pen","ballpoint pen","pencil","lanyard","keyring","mouse mat","umbrella","water bottle","merch","merchandise","promotional products","promotional gifts","promo items","badge pin","enamel pin","tea towel","power bank","usb stick","usb sticks","wireless charger","phone case","sunglasses","fridge magnet","fridge magnets","magnet","ice scraper","stress ball","rosette","rosettes","rubber stamp","stamp","stamps","hand sanitiser station","soap dispenser","branded seating","seating","gazebo","branded gazebo","parasol","event tent","deck chair","deckchair","tablecloth","table cloth","table cover"],"url":"https://howmuchvat.co.uk/vat-on/merchandise"},{"name":"Clothing and uniform","rate":"20%","answer":"Clothing and uniform are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, section 2.","why":"Clothing is standard-rated. The zero rate for print only covers paper and card, and the separate zero rate for clothing only covers young children's clothes.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 2","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["clothing","uniform","uniforms","staff uniform","workwear","apron","aprons","embroidered apron","embroidered aprons","chef whites","chef jacket","t shirt","t-shirt","tshirt","t shirts","printed t shirts","hoodie","hoodies","sweatshirt","polo shirt","polo shirts","hi vis","hi vis vest","hi-vis","fleece","jacket","cap","caps","hat","hats","beanie","embroidery","embroidered","embroidered logo","branded clothing","team kit","sports kit","printed clothing"],"url":"https://howmuchvat.co.uk/vat-on/clothing-and-uniform"},{"name":"Branded sweets and chocolate","rate":"20%","answer":"Branded sweets and chocolate are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/14, paragraph 3.6.","why":"Sweets and chocolate count as confectionery, which is standard-rated. (Cakes and most biscuits are 0%, but biscuits coated or part-coated in chocolate are 20%.)","conditions":[],"hmrcReference":"HMRC VAT Notice 701/14, paragraph 3.6","hmrcUrl":"https://www.gov.uk/guidance/food-products-and-vat-notice-70114","alsoCalled":["sweets","branded sweets","promotional sweets","chocolate","chocolates","branded chocolate","chocolate bar","chocolate bars","mints","branded mints","lollipops","sweet jars","haribo"],"url":"https://howmuchvat.co.uk/vat-on/branded-sweets-and-chocolate"},{"name":"Door hangers","rate":"depends","answer":"Door hangers can be 0% or 20% VAT in the UK depending on the job (HMRC VAT Notice 701/10, paragraph 3.3). Information to read and throw away, like a flyer on your door: 0% VAT. Made to hang up and be kept, like a do not disturb sign: 20% VAT.","why":"A door hanger that's really a leaflet (information you read and bin) can be zero-rated. One made to hang up and be reused, like a do not disturb sign, is 20%.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.3","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["door hanger","door hangers","door knocker","door handle hanger","do not disturb sign"],"url":"https://howmuchvat.co.uk/vat-on/door-hangers"},{"name":"Reusable door hangers","rate":"20%","answer":"Reusable door hangers are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.3.","why":"It's made to be kept and used, not read and thrown away, so it isn't a leaflet. Standard-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.3","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":[],"url":"https://howmuchvat.co.uk/vat-on/reusable-door-hangers"},{"name":"Laminated items","rate":"20%","answer":"Laminated items are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.3.","why":"HMRC treats laminated items as designed to be kept, so they aren't leaflets. Standard-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.3","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["laminated","laminated sheet","laminated card","laminated leaflet","laminated poster"],"url":"https://howmuchvat.co.uk/vat-on/laminated-items"},{"name":"Architectural and engineering plans","rate":"20%","answer":"Architectural and engineering plans are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 3.10.","why":"Plans and drawings for architectural, engineering or commercial use are specifically excluded from the zero rate.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 3.10","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["plans","architectural plans","architects drawings","engineering drawings","technical drawings","blueprints","cad drawings","site plan","floor plan","drawings"],"url":"https://howmuchvat.co.uk/vat-on/architectural-plans"},{"name":"Design, artwork and typesetting on their own","rate":"20%","answer":"Design, artwork and typesetting on their own is standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 7.3.","why":"Design, artwork or typesetting sold on its own is a standard-rated service. When the printer supplies it as part of a zero-rated print job, it can ride along at 0%.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 7.3","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["design","artwork","typesetting","design work","artwork only","copywriting","graphic design"],"url":"https://howmuchvat.co.uk/vat-on/design-and-artwork"},{"name":"Digital publications","rate":"depends","answer":"Digital publications can be 0% or 20% VAT in the UK depending on the job (HMRC VAT Notice 701/10, section 9). An e-book, e-magazine, e-newspaper or e-journal that's mostly reading: 0% VAT. A standalone map, chart or piece of sheet music: 20% VAT. Something to fill in, like an e-diary or digital planner: 20% VAT. Mostly advertising, or mostly audio or video: 20% VAT.","why":"Since May 2020, e-books, e-magazines, e-newspapers and e-journals are zero-rated like their printed versions. Other digital files aren't.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 9","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["pdf","pdf brochure","digital brochure","e-brochure","ebrochure","ebook","e-book","digital magazine","online magazine","e-newsletter","digital edition","flipbook","digital map","pdf map","online map","digital sheet music","digital score","pdf sheet music","e-diary","digital planner"],"url":"https://howmuchvat.co.uk/vat-on/digital-publications"},{"name":"Standalone digital maps and music","rate":"20%","answer":"Standalone digital maps and music are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 9.13.","why":"The digital zero rate covers e-books, e-magazines, e-newspapers and e-journals. A standalone digital map, chart or piece of sheet music isn't one of those, so it's standard-rated.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 9.13","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":[],"url":"https://howmuchvat.co.uk/vat-on/standalone-digital-maps-and-music"},{"name":"Digital publications for filling in","rate":"20%","answer":"Digital publications for filling in are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 9.6.","why":"An e-publication that's mainly for filling in, like an e-diary, is standard-rated. (Digital children's colouring books are the exception.)","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 9.6","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":[],"url":"https://howmuchvat.co.uk/vat-on/digital-publications-for-filling-in"},{"name":"E-publications","rate":"0%","answer":"E-publications are zero-rated (0% VAT) in the UK under HMRC VAT Notice 701/10, section 9.","why":"An e-book, e-magazine or e-newspaper gets the same zero rate as the printed version.","conditions":["Not more than half advertising, audio or video","An e-book, e-magazine, e-newspaper or e-journal (not a standalone map or sheet music)","Not for filling in (an e-diary is 20%)"],"hmrcReference":"HMRC VAT Notice 701/10, section 9","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":[],"url":"https://howmuchvat.co.uk/vat-on/e-publications"},{"name":"Advertising-led e-publications","rate":"20%","answer":"Advertising-led e-publications are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 9.2.","why":"E-publications that are more than half advertising, audio or video don't get the zero rate. Note the printed version of a brochure is still 0%, it's only the digital one that loses out.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, paragraph 9.2","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":[],"url":"https://howmuchvat.co.uk/vat-on/advertising-e-publications"},{"name":"Unprinted paper","rate":"20%","answer":"Unprinted paper is standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, section 8.","why":"Blank paper is standard-rated. It's only zero-rated once it's become a book, leaflet or similar.","conditions":[],"hmrcReference":"HMRC VAT Notice 701/10, section 8","hmrcUrl":"https://www.gov.uk/guidance/zero-rating-books-and-printed-matter-for-vat-notice-70110","alsoCalled":["paper","blank paper","unprinted paper","card stock","copier paper","a4 paper","graph paper","manuscript paper"],"url":"https://howmuchvat.co.uk/vat-on/blank-paper"}],"occasions":[{"name":"Wedding","url":"https://howmuchvat.co.uk/printing-for/wedding","items":["Order of service","Invitations, save the dates, RSVPs","Menus","Place cards and table numbers","Table plan and welcome sign","Thank you cards","Guest book (blank)","Wedding booklet","Favour stickers"]},{"name":"Funeral","url":"https://howmuchvat.co.uk/printing-for/funeral","items":["Order of service","Celebration of life booklet","Memorial cards","Thank you cards","Photo board or easel poster","Condolence book (blank)"]},{"name":"Christening","url":"https://howmuchvat.co.uk/printing-for/christening","items":["Order of service","Invitations","Thank you cards","Place cards"]},{"name":"Restaurant, cafe or bar","url":"https://howmuchvat.co.uk/printing-for/restaurant","items":["Menus","Takeaway menu leaflets","Table menu cards","Cups, bags and greaseproof paper","Aprons and staff uniform","Food and packaging labels","Shop and pavement signs","Loyalty cards","Vouchers and coupons","Table talkers and point of sale","Posters","Branded pens and mugs"]},{"name":"Christmas","url":"https://howmuchvat.co.uk/printing-for/christmas","items":["Christmas cards","Calendars","Christmas menus","Vouchers and coupons","Wrapping paper and gift boxes","Stickers and labels","Branded chocolates","Leaflets","Posters"]},{"name":"Event, gig or festival","url":"https://howmuchvat.co.uk/printing-for/event","items":["Programmes","Leaflets","Posters","Tickets and wristbands","Site map leaflet","Banners and flags","Signage","Lanyards and name badges","Merch","Stickers and labels"]},{"name":"Conference or trade show","url":"https://howmuchvat.co.uk/printing-for/conference","items":["Programmes","Brochures","Leaflets","Name badges","Banners and pull-ups","Signs and boards","Delegate folders","Delegate notebooks","Certificates","Merchandise"]},{"name":"New business or rebrand","url":"https://howmuchvat.co.uk/printing-for/business","items":["Business cards","Letterheads","Compliment slips","Envelopes","Brochures","Folders","Leaflets","Stickers and labels","Signs and boards","NCR pads, invoice and receipt books"]},{"name":"Shop or online store","url":"https://howmuchvat.co.uk/printing-for/retail","items":["Stickers and product labels","Mailer boxes and packaging","Thank you cards","Packaging inserts and flyers","Business cards","Postcards","Catalogues","Point of sale","Vouchers and coupons","Appointment and loyalty cards","Vinyl and window graphics"]},{"name":"Estate agent or property","url":"https://howmuchvat.co.uk/printing-for/property","items":["Brochures","Leaflets","Signs and boards","Folders","Business cards","Architectural and engineering plans","Posters"]},{"name":"School, college or university","url":"https://howmuchvat.co.uk/printing-for/school","items":["Brochures","Newsletters","Workbooks and exam papers","Certificates","Forms and questionnaires","Calendars","Diaries and notebooks","Programmes","Posters","Banners and pull-ups"]},{"name":"Charity or fundraising","url":"https://howmuchvat.co.uk/printing-for/charity","items":["Leaflets","Annual reports and company accounts","Newsletters","Charity appeal letters and donation envelopes","Letters","Forms and questionnaires","Envelopes","Tickets","Posters"]},{"name":"Church","url":"https://howmuchvat.co.uk/printing-for/church","items":["Orders of service","Newsletters","Books","Leaflets","Posters","Calendars"]},{"name":"Election or campaign","url":"https://howmuchvat.co.uk/printing-for/election","items":["Election leaflets","Leaflets","Posters","Signs and boards","Stickers and labels","Letters"]},{"name":"Record or music release","url":"https://howmuchvat.co.uk/printing-for/music-release","items":["Packaging and paper bags","Posters","Stickers and labels","Merchandise","Leaflets","Booklets","Postcards"]}]}