VAT on printed items
Client keep asking us about VAT on printed items. Paying VAT on printed items is depended on a range of factors, and the UK Government’s rules for VAT on printed material isn’t always easy to understand at all. Paying VAT on printed items such as letterheads, business cards, compliment slips, posters, invitations, greeting cards and tickets is set as standard VAT rate by the HM Customs and Revenue (HMRC). But, there are exceptions to this. The majority of brochures, leaflets, books, booklets and pamphlets are VAT zero rated, meaning you pay no VAT on them.
However, you should not assume that an article is zero-rated just because it is not shown as standard-rated in the list below, if you want any guidance please contact us
| Item | Liability |
|---|---|
| Acceptance cards | Standard-rated |
| Account Books | Standard-rated |
| Accounts (fully printed) | Zero-rated |
| Address books | Standard-rated |
| Advertising leaflets | Zero-rated |
| Agendas (fully printed) | Zero-rated |
| Albums | Standard-rated |
| Almanacs | Zero-rated |
| Amendment slips | Standard-rated |
| Amendments (loose-leaf) | Zero-rated |
| Announcement cards | Standard-rated |
| Annuals | Zero-rated |
| Antique books | Zero-rated |
| Antique maps | Zero-rated |
| Appointment cards | Standard-rated |
| Articles of association (complete in booklet form) | Zero-rated |
| Astronomical charts | Zero-rated |
| Atlases | Zero-rated |
| Autograph albums (uncompleted) | Standard-rated |
| Autograph books (completed) | Zero-rated |
| Badges | Standard-rated |
| Bags, paper | Standard-rated |
| Ballot papers | Standard-rated |
| Bankers’ drafts | Standard-rated |
| Bibliographies | Zero-rated |
| Billheads | Standard-rated |
| Bills of lading | Standard-rated |
| Bills of quantity (blank) | Standard-rated |
| Bills of quantity (completed) | Zero-rated |
| Binders | Standard-rated (but see paragraph 5.2) |
| Bingo cards | Standard-rated |
| Biorhythm charts | Standard-rated |
| Blotters | Standard-rated |
| Book covers | Standard-rated |
| Book marks | Standard-rated |
| Book tokens | Standard-rated |
| Booklets | Zero-rated |
| Bookmakers’ tickets | Standard-rated |
| Books | Zero-rated |
| Brochures | Zero-rated |
| Bulletins | Zero-rated |
| Business cards | Standard-rated |
| Calendars | Standard-rated |
| Catalogues | Zero-rated |
| Certificates | Standard-rated |
| Charts (geographical or topographical) | Zero-rated |
| Cheques and cheque books | Standard-rated |
| Cigarette cards | Standard-rated |
| Circulars | Zero-rated |
| Cloakroom tickets | Standard-rated |
| Colour cards | Standard-rated |
| Colouring books (children’s) | Zero-rated |
| Comics | Zero-rated |
| Company accounts and reports | Zero-rated |
| Compliment slips | Standard-rated |
| Copy books | Standard-rated |
| Correspondence cards | Standard-rated |
| Coupon books | Standard-rated |
| Coupons | Standard-rated |
| Credit cards | Standard-rated |
| Crossword books | Zero-rated |
| Delivery notes | Standard-rated |
| Diaries (completed) | Zero-rated |
| Diaries (unused) | Standard-rated |
| Dictionaries | Zero-rated |
| Directories (completed) | Zero-rated |
| Dividend warrants | Standard-rated |
| Dressmaking patterns | Standard-rated |
| Election addresses | Zero-rated |
| Encyclopaedias | Zero-rated |
| Engineers’ plans | Standard-rated |
| Envelopes | Standard-rated |
| Exercise books | Standard-rated |
| Fashion drawings | Standard-rated |
| Flash cards | Standard-rated |
| Folders | Standard-rated |
| Football pool coupons | Standard-rated |
| Football programmes | Zero-rated |
| Form letters | Standard-rated (but see paragraph 4.3) |
| Forms | Standard-rated |
| Framed decorative maps | Standard-rated |
| Games | Standard-rated |
| Geological maps | Zero-rated |
| Globes | Standard-rated |
| Graph paper | Standard-rated |
| Greetings cards | Standard-rated |
| Handbills | Zero-rated |
| Holiday and tourist guides | Zero-rated |
| Hydrographical charts | Zero-rated |
| Hymn books | Zero-rated |
| Index cards | Standard-rated |
| Inlay cards for cassette, CD or video | Standard-rated |
| Instruction manuals | Zero-rated |
| Insurance cover notes | Standard-rated |
| Invitation cards | Standard-rated |
| Invoices | Standard-rated |
| Journals | Zero-rated |
| Labels | Standard-rated |
| Leaflets | Zero-rated |
| Letter headings | Standard-rated |
| Letters (handwritten) | Standard-rated |
| Log books (blank) | Standard-rated |
| Loose leaf books | Zero-rated |
| Lottery tickets and cards | Standard-rated |
| Magazines | Zero-rated |
| Mail order catalogues | Zero-rated |
| Manuals | Zero-rated |
| Manuscript paper | Standard-rated |
| Manuscripts | Standard-rated |
| Maps | Zero-rated |
| Medical records | Standard-rated |
| Membership cards | Standard-rated |
| Memo pads | Standard-rated |
| Memoranda of association (completed in booklet form) | Zero-rated |
| Memorial cards | Standard-rated |
| Menu cards | Standard-rated |
| Microfiche | Standard-rated |
| Microfilm | Standard-rated |
| Microform copies | Standard-rated |
| Missals | Zero-rated |
| Monographs | Zero-rated |
| Music | Zero-rated |
| Music rolls | Standard-rated |
| Music scores | Zero-rated |
| Newspapers | Zero-rated |
| Note books, pads and paper | Standard-rated |
| Order books and forms | Standard-rated |
| Orders of Service | Zero-rated |
| Painting books (children’s) | Zero-rated |
| Pamphlets | Zero-rated |
| Paper, unprinted | Standard-rated |
| Parts of books (see paragraph 4.4) | Standard-rated |
| Pattern cards | Standard-rated |
| Periodicals | Zero-rated |
| Photograph albums | Standard-rated |
| Photographs | Standard-rated |
| Picture books | Zero-rated |
| Plans | Standard-rated (but see paragraph 3.10) |
| Playing cards | Standard-rated |
| Poll cards | Standard-rated |
| Pools coupons | Standard-rated |
| Postcards (whether completed or not) | Standard-rated |
| Poster magazines (see paragraph 3.6) | Zero-rated |
| Posters | Standard-rated |
| Prayer books | Zero-rated |
| Price cards and tags | Standard-rated |
| Price lists (fully printed leaflets or brochures) | Zero-rated |
| Printed pictures | Standard-rated |
| Programmes | Zero-rated |
| Questionnaires | Standard-rated |
| Rag books (children’s) | Zero-rated |
| Receipt books and forms | Standard-rated |
| Recipe books | Zero-rated |
| Record books | Standard-rated |
| Record labels | Standard-rated |
| Record sleeves | Standard-rated |
| Registers | Standard-rated |
| Rent books | Standard-rated |
| Reply-paid coupons and envelopes | Standard-rated |
| Reproductions of paintings | Standard-rated |
| Road maps | Zero-rated |
| Score cards | Standard-rated |
| Scrap books (blank) | Standard-rated |
| Scrap books (completed) | Zero-rated |
| Scrolls (hand-written) | Standard-rated |
| Seals | Standard-rated |
| Shade cards (unless they contain substantial printed text) | Standard-rated |
| Share certificates | Standard-rated |
| Ships’ logs (completed) | Zero-rated |
| Sports programmes | Zero-rated |
| Staff journals | Zero-rated |
| Stamp albums (whether completed or not) | Standard-rated |
| Stationery | Standard-rated |
| Stationery books | Standard-rated |
| Stickers | Standard-rated |
| Swatch books | Standard-rated |
| Swatch cards | Standard-rated |
| Sweepstake tickets | Standard-rated |
| Tags | Standard-rated |
| Temperature charts | Standard-rated |
| Text books | Zero-rated |
| Theses | Zero-rated |
| Tickets | Standard-rated |
| Time cards and sheets | Standard-rated |
| Timetables (in book or leaflet form) | Zero-rated |
| Tokens | Standard-rated (but see paragraph 5.4) |
| Topographical plans | Zero-rated |
| Toys | Standard-rated |
| Tracts | Zero-rated |
| Trade catalogues | Zero-rated |
| Trade directories | Zero-rated |
| Transcripts | Standard-rated |
| Transfers | Standard-rated |
| Transparencies | Standard-rated |
| Travel brochures | Zero-rated |
| Visiting cards | Standard-rated |
| Vouchers | Standard-rated |
| Wall charts | Standard-rated |
| Waste paper | Standard-rated |
| Wills | Standard-rated |
| Winding cards | Standard-rated |
| Wrapping paper | Standard-rated |
| Wreath cards | Standard-rated |
For full details of items that are zero-rated or standard rated please click here
