VAT on Printed Items
Trying to work out what is liable for VAT can be a minefield. As a general rule of thumb, advertising is zero rated, and anything to be written on or filled in is standard rated, but of course these rules are often not as they seem. For a complete list see below.
Item
Acceptance cards
Account Books
Accounts (fully printed)
Address books
Advertising leaflets
Agendas (fully printed)
Albums
Almanacs
Amendment slips
Amendments (loose-leaf)
Announcement cards
Annuals
Antique books
Antique maps
Appointment cards
Articles of association (complete in booklet form)
Astronomical charts
Atlases
Autograph albums (uncompleted)
Autograph books (completed)
Badges
Bags, paper
Ballot papers
Bankers’ drafts
Bibliographies
Billheads
Bills of lading
Bills of quantity (blank)
Bills of quantity (completed)
Binders
Bingo cards
Biorhythm charts
Blotters
Book covers
Book marks
Book tokens
Booklets
Bookmakers’ tickets
Books
Brochures
Bulletins
Business cards
Calendars
Catalogues
Certificates
Charts (geographical or topographical)
Cheques and cheque books
Cigarette cards
Circulars
Cloakroom tickets
Colour cards
Colouring books (children’s)
Comics
Company accounts and reports
Compliment slips
Copy books
Correspondence cards
Coupon books
Coupons
Credit cards
Crossword books
Delivery notes
Diaries (completed)
Diaries (unused)
Dictionaries
Directories (completed)
Dividend warrants
Dressmaking patterns
Election addresses
Encyclopaedias
Engineers’ plans
Envelopes
Exercise books
Fashion drawings
Flash cards
Folders
Football pool coupons
Football programmes
Form letters
Forms
Framed decorative maps
Games
Geological maps
Globes
Graph paper
Greetings cards
Handbills
Holiday and tourist guides
Hydrographical charts
Hymn books
Index cards
Inlay cards for cassette, CD or video
Instruction manuals
Insurance cover notes
Invitation cards
Invoices
Journals
Labels
Leaflets
Letter headings
Letters (handwritten)
Log books (blank)
Loose leaf books
Lottery tickets and cards
Magazines
Mail order catalogues
Manuals
Manuscript paper
Manuscripts
Maps
Medical records
Membership cards
Memo pads
Memoranda of association
Memorial cards
Menu cards
Microfiche
Microfilm
Microform copies
Missals
Monographs
Music
Music rolls
Music scores
Newspapers
Note books, pads and paper
Order books and forms
Orders of Service
Painting books (children’s)
Pamphlets
Paper, unprinted
Parts of books
Pattern cards
Periodicals
Photograph albums
Photographs
Picture books
Plans
Playing cards
Poll cards
Pools coupons
Postcards (whether completed or not)
Poster magazines
Posters
Prayer books
Price cards and tags
Price lists (fully printed leaflets or brochures)
Printed pictures
Programmes
Questionnaires
Rag books (children’s)
Receipt books and forms
Recipe books
Record books
Record labels
Record sleeves
Registers
Rent books
Reply-paid coupons and envelopes
Reproductions of paintings
Road maps
Score cards
Scrap books (blank)
Scrap books (completed)
Scrolls (hand-written)
Seals
Shade cards
Share certificates
Ships’ logs (completed)
Sports programmes
Staff journals
Stamp albums (whether completed or not)
Stationery
Stationery books
Stickers
Swatch books
Swatch cards
Sweepstake tickets
Tags
Temperature charts
Text books
Theses
Tickets
Time cards and sheets
Timetables (in book or leaflet form)
Tokens
Topographical plans
Toys
Tracts
Trade catalogues
Trade directories
Transcripts
Transfers
Transparencies
Travel brochures
Visiting cards
Vouchers
Wall charts
Waste paper
Wills
Winding cards
Wrapping paper
Wreath cards
Liability
Standard-rated
Standard-rated
Zero-rated
Standard-rated
Zero-rated
Zero-rated
Standard-rated
Zero-rated
Standard-rated
Zero-rated
Standard-rated
Zero-rated
Zero-rated
Zero-rated
Standard-rated
Zero-rated
Zero-rated
Zero-rated
Standard-rated
Zero-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Zero-rated
Standard-rated
Standard-rated
Standard-rated
Zero-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Zero-rated
Standard-rated
Zero-rated
Zero-rated
Zero-rated
Standard-rated
Standard-rated
Zero-rated
Standard-rated
Zero-rated
Standard-rated
Standard-rated
Zero-rated
Standard-rated
Standard-rated
Zero-rated
Zero-rated
Zero-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Zero-rated
Standard-rated
Zero-rated
Standard-rated
Zero-rated
Zero-rated
Standard-rated
Standard-rated
Zero-rated
Zero-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Zero-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Zero-rated
Standard-rated
Standard-rated
Standard-rated
Zero-rated
Zero-rated
Zero-rated
Zero-rated
Standard-rated
Standard-rated
Zero-rated
Standard-rated
Standard-rated
Standard-rated
Zero-rated
Standard-rated
Zero-rated
Standard-rated
Standard-rated
Standard-rated
Zero-rated
Standard-rated
Zero-rated
Zero-rated
Zero-rated
Standard-rated
Standard-rated
Zero-rated
Standard-rated
Standard-rated
Standard-rated
Zero-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Zero-rated
Zero-rated
Zero-rated
Standard-rated
Zero-rated
Zero-rated
Standard-rated
Standard-rated
Zero-rated
Zero-rated
Zero-rated
Standard-rated
Standard-rated
Standard-rated
Zero-rated
Standard-rated
Standard-rated
Zero-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Zero-rated
Standard-rated
Zero-rated
Standard-rated
Zero-rated
Standard-rated
Zero-rated
Standard-rated
Zero-rated
Standard-rated
Zero-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Zero-rated
Standard-rated
Standard-rated
Zero-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Zero-rated
Zero-rated
Zero-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Zero-rated
Zero-rated
Standard-rated
Standard-rated
Zero-rated
Standard-rated
Zero-rated
Standard-rated
Zero-rated
Zero-rated
Zero-rated
Standard-rated
Standard-rated
Standard-rated
Zero-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated
Standard-rated