VAT - A Quick Guide
Below are some of the most popular printed items and their VAT status.
This list should only be used as a guide. Further information can be found on the
HMRC website.

Zero Rated
 Books (complete and bound)
 Charts (geographical / topographical)
 Fixture Lists
 Instruction Manuals
 Music Scores
 Orders of Service
 Price Lists
 Recipe Books
 Timetables (not card)
Standard Rated
 Appointment Cards
 Books, part of
 Business Cards
 Compliment Slips
 Diaries (to be filled in)
 Greetings Cards
 Invitation Cards
 Membership Cards
 Menus / Wine List
 Plans (architectural)

VAT on leaflets/Flyers

Is there VAT on leaflets... yes, no, not really sure. This is a question which we come across quite a bit.


Here is our understanding of the issue:


 If it is used as admission to premises (therefore, by using the words 'free admission with this flyer' makes it VATable).


 If it is used to obtain a discount on goods or services (so, by using the words 'show this flyer for 20% off' makes it VATable).


 If it has a section for 'data collection' (collecting customers names and emails as part of the flyer, then its VATable).


 And lastly. If you are VAT registered, you can claim your VAT back anyway.

The standard rate of VAT is 20%