artservelogo2
Contact
Contactitem1Contact
Contact

Signs

Print

Artwork

Packaging

Guides

item3
item4aartservelogo2item7item5bitem1
Help!

This is our UK Guide to zero VAT on certain printed items

The Value Added Tax Act 1994, section 30 provides for the zero-rating of goods listed in Schedule 8 of the Act.

1. Books, booklets, brochures, pamphlets and leaflets.

2. Newspapers, journals and periodicals.

3. Children's picture books and painting books.

4. Music (printed, duplicated or manuscript).

5. Maps, charts and topographical plans.

6. Covers, cases and other articles supplied with items 1 to 5

3.1 Books and booklets (zero rated)

a) Literary works

b) Reference books and Magazines

c) Directories and catalogues

d) Loose-leaf books, manuals or instructions, whether complete with their binder or not, and amendments to zero-rated loose-leaf books

Note: 'School work books and other educational texts in question and answer format, are zero-rated because the spaces provided for the insertion of answers are incidental to the essential character of the book or booklet. The same applies to exam papers in question and answer format provided they qualify as books, booklets, brochures, pamphlets or leaflets'.

Note: Book tokens are zero rated

3.2 Brochures and pamphlets (zero rated)

All zero rated including:

Single sheet brochures and "Wallet" type brochures designed with a flap may be zero-rated provided they:

e) convey information, and

f) contain a substantial amount of text, with some indication of contents or of the issuing organisation, and

g) are not primarily designed to hold other items, and

h) are supplied complete.

3.3 Leaflets (zero rated)

'Consist of a single sheet of paper not greater than international standard A4 in size (larger publications up to A2 size can be zero-rated provided that they are printed on both sides, folded down to A4 size or smaller and meet the other conditions)'. i.e. Restaurant menus printed (not laminated)

i) Must be 'LImp paper'

j) Must be 'Disposable'

Note: Excludes coupons and vouchers

3.6 Journals and periodicals (zero rated)

May contain information of a specialised nature (for example legal, medical, financial, commercial, fashion or sporting) or be of more general interest. They are normally a mixture of articles and stories with the content changed for each edition. Although they consist essentially of reading matter, they may also consist mainly of illustrations or advertising matter.

3.7 Children's picture books (zero rated)

Any childrens book 'provided it is not a 'toy' as defined as such. i.e. cut out or 'pop up' games may be excluded.

3.10 Maps, charts and topographical plans (zero rated)

Only 'MAPS' are zero rated wholly. Anything else not.

4.1 Posters

Public Point-of-Sales (POS) or Exhibition display poster prints are NOT zero rated.

4.6 Supplies to charities (zero rated)

Certain printed items that are not within the group 3 zero-rating and are therefore usually standard-rated, may be zero-rated when supplied to charities for use in connection with collecting monetary donations. For details see Notice 701/58 Charity advertising and goods connected with collecting donations.

5.1 Incidental articles supplied with zero-rated items (zero rated)

Minor accessories for example dust covers, clasps, book marks, slip cases and presentation cases, supplied with any zero-rated items, are usually regarded as forming part of the zero-rated

5.2 Binders and folders (zero rated)

Ring-binders and similar binders supplied on their own are zero-rated if they are designed to contain a loose-leaf book, provided the exact title of that book is printed on the outside. A company name alone is not enough for zero-rating. A binder supplied with loose-leaf pages to make a book is treated as part of the zero-rated supply whether titled or not.

6.6 The package test for charities (zero rated)

Letter appealing for donations (Zero rated)

Printed envelopes for use with appeal letters (Zero rated)

Money collecting envelopes (Zero rated)

Money collecting boxes made of card (Zero rated)

Note: Excludes STICKERS (not zero rated)

6.7 Promotional items in magazines (zero rated)

Must be linked to the cover and promoted by the publisher.

8. Liability of some common items (all zero rated below)

Advertising leaflets (zero rated)

Agendas (fully printed) (zero rated)

Almanacs

Amendments (loose-leaf)

Annuals

Articles of association (complete in booklet form)

Astronomical charts

Autograph books (completed)

Bibliographies

Bills of quantity (completed)

Booklets

Brochures

Bulletins

Catalogues

Charts (geographical or topographical)

Circulars

Colouring books (children's)

Crossword books

Diaries (completed)

Dictionaries

Election addresses

Encyclopaedias

Football programmes

Geological maps

Handbills

Holiday and tourist guides

Hydrographical charts

Hymn books

Instruction manuals

Journals

Leaflets

Magazines

Mail order catalogues

Manuals

Maps

Missals

Monographs

Music scores

Newspapers

Orders of Service

Painting books (children's)

Pamphlets

Periodicals

Picture books

Poster magazines (see paragraph 3.6)

Prayer books

Price lists (fully printed leaflets or brochures)

Programmes

Rag books (children's)

Recipe books

Road maps

Scrap books (completed)

Ships' logs (completed)

Sports programmes

Staff journals

Text books

Theses

Timetables (in book or leaflet form)

Topographical plans

Trade catalogues

Trade directories

Travel brochures

THIS IS NOT AN AUTHORITATIVE GUIDE AND HAS BEEN SELECTIVELY EDITED.
SEE THIS LINK
HERE FOR MORE INFORMATION.
DO CHECK IF YOU HAVE ANY SPECIFIC REQUIREMENT WE MAY HAVE NOT LISTED!

This page was updated 04/Dec/2013

item7a1b
Our guide to Zero VAT printed items
V.A.T

Our helpful INFORMATION Guides:

(1) A guide to UK and EU Copyright
(2) A
Glossary of Photographic terminology
(3) A guide to Photo resolution
(4)
A guide to perceptive colour
(5) A guide to internet security
(6) A guide to zero VAT printed items
(7) A guide to the print processes
(8)
A guide to Latin publishing terms
(9) A
guide to Economical (Euro) paper sizes
10)
A guide to simple logic based games!

|