VAT (Value Added Tax)

 VAT, it's a complex and confusing source of conversation for business' and consumers alike. The below is meant as an informal guide and we always advice that you seek professional advise on matters of VAT. 

When we charge VAT

Our online pricing includes VAT where appropriate on most common products, however we manually check all artwork at the point of proofing.

On occasion this may mean additional VAT is payable, for example: if a flyer has a comments box, in this scenario you'll receive an order update email which will need to be paid before your order is processed. 

VAT Receipts

We automatically send VAT receipts at the point of shipment, these arrive via email, should you wish to receive a hard copy please email finance@printedagility.com. 

Leaflets & Flyers

Leaflets & Flyers are generally zero-rated however here's a couple of exceptions;

  • Standard-rate VAT needs to be paid if the Flyer or Leaflet is designed to be written on.
  • Standard-rate VAT needs to be paid if the Flyer or Leaflet is to be used for receiving a discount, i.e. 25% off when you show this flyer at the till.
  • Standard-rate VAT needs to be paid if the Flyer or Leaflet is used as a ticket or for admission purposes. 
  • Standard-rate VAT needs to be paid if the Flyer or Leaflets is over 230GSM. 

Common Printed Matter 

ItemLiability
Acceptance cardsStandard-rated
Account BooksStandard-rated
Accounts (fully printed)Zero-rated
Address booksStandard-rated
Advertising leafletsZero-rated
Agendas (fully printed)Zero-rated
AlbumsStandard-rated
AlmanacsZero-rated
Amendment slipsStandard-rated
Amendments (loose-leaf)Zero-rated
Announcement cardsStandard-rated
AnnualsZero-rated
Antique booksZero-rated
Antique mapsZero-rated
Appointment cardsStandard-rated
Articles of association (complete in booklet form)Zero-rated
Astronomical chartsZero-rated
AtlasesZero-rated
Autograph albums (uncompleted)Standard-rated
Autograph books (completed)Zero-rated
BadgesStandard-rated
Bags, paperStandard-rated
Ballot papersStandard-rated
Bankers’ draftsStandard-rated
BibliographiesZero-rated
BillheadsStandard-rated
Bills of ladingStandard-rated
Bills of quantity (blank)Standard-rated
Bills of quantity (completed)Zero-rated
BindersStandard-rated (but see paragraph 5.2)
Bingo cardsStandard-rated
Biorhythm chartsStandard-rated
BlottersStandard-rated
Book coversStandard-rated
Book marksStandard-rated
Book tokensStandard-rated
BookletsZero-rated
Bookmakers’ ticketsStandard-rated
BooksZero-rated
BrochuresZero-rated
BulletinsZero-rated
Business cardsStandard-rated
CalendarsStandard-rated
CataloguesZero-rated
CertificatesStandard-rated
Charts (geographical or topographical)Zero-rated
Cheques and cheque booksStandard-rated
Cigarette cardsStandard-rated
CircularsZero-rated
Cloakroom ticketsStandard-rated
Colour cardsStandard-rated
Colouring books (children’s)Zero-rated
ComicsZero-rated
Company accounts and reportsZero-rated
Compliment slipsStandard-rated
Copy booksStandard-rated
Correspondence cardsStandard-rated
Coupon booksStandard-rated
CouponsStandard-rated
Credit cardsStandard-rated
Crossword booksZero-rated
Delivery notesStandard-rated
Diaries (completed)Zero-rated
Diaries (unused)Standard-rated
DictionariesZero-rated
Directories (completed)Zero-rated
Dividend warrantsStandard-rated
Dressmaking patternsStandard-rated
Election addressesZero-rated
EncyclopaediasZero-rated
Engineers’ plansStandard-rated
EnvelopesStandard-rated
Exercise booksStandard-rated
Fashion drawingsStandard-rated
Flash cardsStandard-rated
FoldersStandard-rated
Football pool couponsStandard-rated
Football programmesZero-rated
Form lettersStandard-rated (but see paragraph 4.3)
FormsStandard-rated
Framed decorative mapsStandard-rated
GamesStandard-rated
Geological mapsZero-rated
GlobesStandard-rated
Graph paperStandard-rated
Greetings cardsStandard-rated
HandbillsZero-rated
Holiday and tourist guidesZero-rated
Hydrographical chartsZero-rated
Hymn booksZero-rated
Index cardsStandard-rated
Inlay cards for cassette, CD or videoStandard-rated
Instruction manualsZero-rated
Insurance cover notesStandard-rated
Invitation cardsStandard-rated
InvoicesStandard-rated
JournalsZero-rated
LabelsStandard-rated
LeafletsZero-rated
Letter headingsStandard-rated
Letters (handwritten)Standard-rated
Log books (blank)Standard-rated
Loose leaf booksZero-rated
Lottery tickets and cardsStandard-rated
MagazinesZero-rated
Mail order cataloguesZero-rated
ManualsZero-rated
Manuscript paperStandard-rated
ManuscriptsStandard-rated
MapsZero-rated
Medical recordsStandard-rated
Membership cardsStandard-rated
Memo padsStandard-rated
Memoranda of association (completed in booklet form)Zero-rated
Memorial cardsStandard-rated
Menu cardsStandard-rated
MicroficheStandard-rated
MicrofilmStandard-rated
Microform copiesStandard-rated
MissalsZero-rated
MonographsZero-rated
MusicZero-rated
Music rollsStandard-rated
Music scoresZero-rated
NewspapersZero-rated
Note books, pads and paperStandard-rated
Order books and formsStandard-rated
Orders of ServiceZero-rated
Painting books (children’s)Zero-rated
PamphletsZero-rated
Paper, unprintedStandard-rated
Parts of books (see paragraph 4.4)Standard-rated
Pattern cardsStandard-rated
PeriodicalsZero-rated
Photograph albumsStandard-rated
PhotographsStandard-rated
Picture booksZero-rated
PlansStandard-rated (but see paragraph 3.10)
Playing cardsStandard-rated
Poll cardsStandard-rated
Pools couponsStandard-rated
Postcards (whether completed or not)Standard-rated
Poster magazines (see paragraph 3.6)Zero-rated
PostersStandard-rated
Prayer booksZero-rated
Price cards and tagsStandard-rated
Price lists (fully printed leaflets or brochures)Zero-rated
Printed picturesStandard-rated
ProgrammesZero-rated
QuestionnairesStandard-rated
Rag books (children’s)Zero-rated
Receipt books and formsStandard-rated
Recipe booksZero-rated
Record booksStandard-rated
Record labelsStandard-rated
Record sleevesStandard-rated
RegistersStandard-rated
Rent booksStandard-rated
Reply-paid coupons and envelopesStandard-rated
Reproductions of paintingsStandard-rated
Road mapsZero-rated
Score cardsStandard-rated
Scrap books (blank)Standard-rated
Scrap books (completed)Zero-rated
Scrolls (hand-written)Standard-rated
SealsStandard-rated
Shade cards (unless they contain substantial printed text)Standard-rated
Share certificatesStandard-rated
Ships’ logs (completed)Zero-rated
Sports programmesZero-rated
Staff journalsZero-rated
Stamp albums (whether completed or not)Standard-rated
StationeryStandard-rated
Stationery booksStandard-rated
StickersStandard-rated
Swatch booksStandard-rated
Swatch cardsStandard-rated
Sweepstake ticketsStandard-rated
TagsStandard-rated
Temperature chartsStandard-rated
Text booksZero-rated
ThesesZero-rated
TicketsStandard-rated
Time cards and sheetsStandard-rated
Timetables (in book or leaflet form)Zero-rated
TokensStandard-rated (but see paragraph 5.4)
Topographical plansZero-rated
ToysStandard-rated
TractsZero-rated
Trade cataloguesZero-rated
Trade directoriesZero-rated
TranscriptsStandard-rated
TransfersStandard-rated
TransparenciesStandard-rated
Travel brochuresZero-rated
Visiting cardsStandard-rated
VouchersStandard-rated
Wall chartsStandard-rated
Waste paperStandard-rated
WillsStandard-rated
Winding cardsStandard-rated
Wrapping paperStandard-rated
Wreath cardsStandard-rated


HMRC Guidance 

HMRC Guidance : LINK (External Link)