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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

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Zero-rated

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Standard-rated

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Zero-rated

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Zero-rated

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Zero-rated

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Standard-rated

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Zero-rated

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Zero-rated

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Zero-rated

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Standard-rated

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Zero-rated

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Zero-rated

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Zero-rated

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Zero-rated

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Standard-rated

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Zero-rated

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