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.
● Booklets
● Books (complete and bound)
● Brochures
● Catalogues
● Charts (geographical / topographical)
● Circulars
● Fixture Lists
● Flyers
● Instruction Manuals
● Leaflets
● Magazines
● Manuals
● Maps
● Music Scores
● Newsletters
● Orders of Service
● Price Lists
● Programmes
● Recipe Books
● Theses
● Timetables (not card)
● Tracts
● Appointment Cards
● Books, part of
● Business Cards
● Calendars
● Certificates
● Compliment Slips
● Coupons
● Diaries (to be filled in)
● Envelopes
● Folders
● Forms
● Greetings Cards
● Invitation Cards
● Invoices
● Labels
● Letterheads
● Membership Cards
● Menus / Wine List
● Photographs
● Pictures
● Plans (architectural)
● Postcards
● Posters
● Questionnaires
● Stickers
● Tickets
● Vouchers
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%