You’re confused? Don’t worry, you’re not alone, even the VAT officers find printing confusing. VAT on print can be a minefield but here at www.easy-print.biz we don’t make the rules regarding VAT, but if you’re unsure, then give one of our print professionals a call today (0845 5193 936), as some advice before the start of a project could mean the difference of paying or not paying VAT. Also if you are a small business or Charity then you may not be able to reclaim the VAT.
Here are some simple rules that may help you.
1. All stationery items (letterheads, business cards, compliment slips) are subject to VAT
2. Posters under A3 in size are exempt, but A3 and over are subject to VAT
3 Advertising Material (leaflets, flyers, postcards, brochures) is generally exempt, but any tear off portion or areas that need to be filled in are subject to VAT if they form 25% or more of the printed item
4 Books are generally exempt along with newspapers and newsletters
5. Ring binders, tabbed dividers, point of sale material, packaging and anything on heavyweight board are subject to VAT
Here is the list that we use, which you may refer to. Please check with your local VAT office for the latest clarification on vatable items
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 (NCR Pads) = 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 DVD = 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
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 = 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
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