Liability of some common items
We have copied the extract below directly from the HM
Revenue & Customs website to give an indication of
the VAT applicable on printed matter.
Colchester Press have included this page for information
purposes only, we accept no responsibility for its contents
or future amendments.
"In the list below we give our views of the liability
of items which are commonly the subject of queries about
the zero-rating for books etc.
However, you should not assume that an article is zero-rated
under group 3 just because it is not shown as standard-rated
in the list, or determine liability by referring only
to this list. You must satisfy yourself by reference to
the general body of guidance in this notice that the product
qualifies for zero-rating under one of the items of Group
3 (reproduced at paragraph 1.3).
| 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
|
