Value Added Tax & Printing. When is it chargeable and when is it not?
VAT rules relating to Print are a little complex at first glance, although the matter becomes clearer when checked against the HMRC guidelines.
Broadly speaking any printed items which are made to be written on have VAT applied at the standard rate. For example stationery, greetings cards or postcards.
If the items are promotional or information based they will often be zero rated for VAT. Examples of these products would be books, brochures and leaflets & flyers. Although leaflets & flyers are one of the tricky items, as they can under certain conditions move from zero rated to standard rated for VAT.
If a leaflet or flyer is designed to be written on, used to obtain a discount for goods or services or for admission purposes it will become standard rated for VAT.
Based upon the current information from HMRC we have put together a simplified guide version.
As always with VAT, if in doubt it makes sense to check the up to date position on the HMRC website. Or if you have a specific or unusual VAT question relating to your print requirements with Dynamic we will be happy to answer this for you.
Item | Liability |
Acceptance cards | Standard-rated |
Account Books | Standard-rated |
Accounts (fully printed) | Zero-rated |
Address books | Standard-rated |
Advertising leaflets | Zero-rated |
Albums | Standard-rated |
Announcement cards | Standard-rated |
Annuals | Zero-rated |
Appointment cards | Standard-rated |
Badges | Standard-rated |
Bags, paper | Standard-rated |
Ballot papers | Standard-rated |
Bibliographies | Zero-rated |
Bingo cards | Standard-rated |
Blotters | Standard-rated |
Book covers | Standard-rated |
Book marks | Standard-rated |
Book tokens | Standard-rated |
Booklets | Zero-rated |
Books | Zero-rated |
Brochures | Zero-rated |
Bulletins | Zero-rated |
Business cards | Standard-rated |
Calendars | Standard-rated |
Catalogues | Zero-rated |
Certificates | Standard-rated |
Circulars | Zero-rated |
Cloakroom tickets | Standard-rated |
Colour cards | Standard-rated |
Colouring books (children’s) | Zero-rated |
Comics | Zero-rated |
Compliment slips | Standard-rated |
Correspondence cards | Standard-rated |
Coupons | Standard-rated |
Crossword books | Zero-rated |
Delivery notes | Standard-rated |
Engineers’ plans | Standard-rated |
Envelopes | Standard-rated |
Exercise books | Standard-rated |
Flash cards | Standard-rated |
Folders | Standard-rated |
Football programmes | Zero-rated |
Forms | Standard-rated |
Games | Standard-rated |
Greetings cards | Standard-rated |
Index cards | Standard-rated |
Instruction manuals | Zero-rated |
Invitations | Standard-rated |
Invoices | Standard-rated |
Journals | Zero-rated |
Labels | Standard-rated |
Leaflets | Zero-rated |
Letter headings | 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 |
Maps | Zero-rated |
Membership cards | Standard-rated |
Memo pads | Standard-rated |
Memorial cards | Standard-rated |
Menu cards | Standard-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 |
Photograph albums | Standard-rated |
Photographs | Standard-rated |
Picture books | Zero-rated |
Playing cards | Standard-rated |
Postcards | Standard-rated |
Poster magazines | Zero-rated |
Posters | Standard-rated |
Prayer books | Zero-rated |
Price cards and tags | Standard-rated |
Price lists | Zero-rated |
Printed pictures | Standard-rated |
Programmes | Zero-rated |
Questionnaires | Standard-rated |
Receipt books and forms | Standard-rated |
Record books | Standard-rated |
Record labels or sleeves | Standard-rated |
Registers | Standard-rated |
Reply-paid coupons and envelopes | Standard-rated |
Reproductions of paintings | Standard-rated |
Road maps | Zero-rated |
Score cards | Standard-rated |
Sports programmes | Zero-rated |
Stationery | Standard-rated |
Stationery books | Standard-rated |
Stickers | Standard-rated |
Swatch books | Standard-rated |
Swatch cards | Standard-rated |
Tags | Standard-rated |
Text books | Zero-rated |
Tickets | Standard-rated |
Time cards and sheets | Standard-rated |
Timetables (in book or leaflet form) | Zero-rated |
Toys | Standard-rated |
Trade catalogues | Zero-rated |
Trade directories | Zero-rated |
Transcripts | Standard-rated |
Vouchers | Standard-rated |
Wall charts | Standard-rated |
Wrapping paper | Standard-rated |