Which printed products are zero-rated for VAT?
VAT on printing can be confusing because the rate depends on the finished product, its content and how it will be used. Some printed publications are zero-rated, meaning VAT is charged at 0%, while other printed products are subject to the standard 20% rate.
Printed products that are usually zero-rated
These commonly qualify for zero-rated VAT when they are primarily intended to be read:
- Books and booklets
- Brochures and pamphlets
- Qualifying leaflets
- Catalogues and newsletters
- Instruction and training manuals
- Magazines and periodicals
- Programmes
- Funeral Orders of Service and wedding Orders of Service
For example, a bound training manual containing information to read will normally be zero-rated. However, a similarly bound document designed mainly as a form, diary or workbook to complete may be standard-rated.
Printed products that are normally subject to VAT
Products primarily intended for writing on, display, identification or another practical purpose are usually standard-rated. These include:
- Business cards and letterheads
- Forms, questionnaires and record sheets
- NCR pads, sets and books
- Posters, banners and signs
- Stickers and labels
- Greetings cards, invitations and memorial cards
- Menus and place cards
- Certificates
- Architectural and engineering plans
- Notepads, diaries and business stationery
When can a leaflet become subject to VAT?
A leaflet will not automatically qualify for zero-rating simply because it is described as a leaflet. A qualifying leaflet is normally printed on flexible paper, intended to be held and read, and produced for general distribution. It may become standard-rated if its main purpose is:
- To act as a voucher or discount coupon
- To provide admission as a ticket
- To be completed and returned as a form
- To be kept as a calendar or reference card
- To function as a menu or price card
- To be displayed as a poster
- To be laminated or printed on stiff card for continued use
HMRC generally allows a limited area for completion, provided it does not exceed 25% of the publication and the whole item is not designed to be returned after completion.
Does binding determine the VAT rate?
No. Wire binding, stapling or perfect binding does not automatically make a document zero-rated. The important question is whether the finished item is principally reading material or something designed to be completed, recorded in or used as stationery.
For example:
- A wire-bound staff handbook may be zero-rated.
- A wire-bound inspection log may be standard-rated.
- An educational workbook may depend on how much of its purpose involves completing answers.
This is why some of our document products ask you to select the type or intended use of the printed content.
How we check VAT
We review the supplied artwork and intended use before production. If a product has been ordered without VAT but the artwork does not meet HMRC’s zero-rating rules, we will contact you to arrange payment of the VAT before printing. The product name alone is not always enough to determine the correct rate, so we may ask to see the complete file.
You can read the full rules in HMRC VAT Notice 701/10: Zero-rating books and printed matter. This guide provides general information only. The correct VAT treatment depends on the individual product and current HMRC guidance.