Inky Little Fingers

Help - About VAT

All prices exclude VAT unless otherwise noted. Please note that certain printed items are zero rated for VAT, these include certain types of brochures, booklets and leaflets.

For full details see HM Revenue & Customs notice 701/10, go to http://www.hmrc.gov.uk/ and type in "701/10" (without the quotes) in the search bar to read the on-line PDF.

flyers & leaflets

For convenience, we call a leaflet printed on card a flyer, and a leaflet printed on limp paper - well, a leaflet. In reality they can both be leaflets. What is a leaflet? A leaflet conveys information that is designed to be read a few times and then thrown away, or is designed to accompany some other product or service (for example an instruction leaflet). In general most leaflets will be zero rated for VAT. There are some exceptions where VAT is chargeable, if it...

  • is designed to be kept, rather than be used for a few times and then thrown away, for example a calendar.
  • is designed to be used as admission to premises (whether or not the admission is free).
  • is used to obtain a discount on goods or services.
  • has an area designed to be written on. This one's a bit trickier. Forms are standard rated, but if the item is primarily a leaflet and less than 25% of the leaflet's area is designed to be written on and / or detached and it meets the other criteria then it can be zero rated.

booklets, brochures and pamphlets

In general, the supply of these is zero rated.

There's lots more complexity; laminating, finished size, numbers printed and much more have a bearing; so the above is very simplified. If there's any doubt, we need a written ruling from HM Revenue & Customs in order to zero rate.

If we're wrong, do tell. We so enjoy being unpaid tax collectors.

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