VAT on Print Products
A clear guide to which print products are zero-rated and which attract standard rate VAT (20%) in the UK — important to know for your business printing.
Disclaimer: The information on this page is provided as a general guide based on HMRC's VAT Notice 701/10. VAT rules can be complex and specific circumstances may affect the treatment of your products. We strongly recommend consulting a qualified accountant or HMRC directly for advice specific to your situation. MerseyPrint accepts no liability for decisions made based on this page.
UK VAT Rates for Print
VAT (Value-Added Tax) is charged as a percentage of a product's selling price and must be paid upon purchase. There are three VAT rates in the UK — Zero Rate (0%), Reduced Rate (5%), and Standard Rate (20%). For print products, only two apply: Zero Rate or Standard Rate.
Zero Rate — 0% VAT
Zero-rated products are effectively VAT-free for the customer. However, as a business we still record them in our accounts and report them on our VAT return.
Standard Rate — 20% VAT
Most products and services carry the standard rate of 20% VAT, which is added to the net price and shown separately on your invoice from MerseyPrint.
✅ Zero-Rated Products (0%)
- Books (including children's picture books, painting books & recipe books)0%
- Booklets & Brochures0%
- Bulletins0%
- Catalogues0%
- Circulars0%
- Directories0%
- Election Materials0%
- Flyers & Leaflets0%
- Journals0%
- Magazines0%
- Manuals0%
- Maps, Charts & Topographical Plans0%
- Menus0%
- Newspapers0%
- Pamphlets0%
- Periodicals0%
- Publications0%
- Fully-Printed Price Lists0%
- Printed or Copied Music0%
- Sports Programmes0%
🧾 Standard-Rated Products (20%)
- Acceptance Cards20%
- Announcement Cards20%
- Appointment Cards20%
- Business Cards20%
- Calendars20%
- Certificates20%
- Compliment Slips20%
- Coupons20%
- Delivery Notes20%
- Diaries20%
- Draw / Lottery Tickets20%
- Envelopes20%
- Folders20%
- Forms20%
- Greetings Cards20%
- Incomplete Publications20%
- Invitation Cards20%
- Invoices20%
- Labels20%
- Letterheads20%
- Memo Pads20%
- Menu Templates (Self-Completion)20%
- Order Books20%
- Photocopies20%
- Postcards20%
- Posters20%
- Questionnaires20%
- Receipt Books20%
- Stationery20%
- Stickers20%
- Tags20%
- Tickets20%
- Visiting Cards20%
Special Rules & Exceptions
Some items on both lists have important exceptions you should be aware of when ordering from MerseyPrint.
Flyers, Leaflets & Pamphlets
A Zero Rate is applied to flyers, leaflets, and pamphlets — unless they don't meet the qualifications to be considered as such.
A leaflet or pamphlet will be Zero-Rated if it:
- Conveys information
- Contains a substantial amount of text with some indication of contents or the issuing organisation
- Is not primarily designed to hold other items
- Is supplied complete
Leaflets Used for Other Purposes
A leaflet will not be considered zero-rated and VAT will apply if it is used as:
- A calendar
- Admission to premises
- A discount voucher for goods or services
- Reference material
- Something to be completed and returned
Items with Areas for Completion
Leaflets, brochures, and pamphlets are generally zero-rated unless more than 25% of their total area contains blank spaces for completion or parts to be detached and returned. A publication designed to be returned after completion is always standard-rated.
Not Sure About Your Product?
If you're unsure whether your print job is zero-rated or standard-rated, our team at MerseyPrint is happy to help. You can also refer to HMRC's VAT Notice 701/10 for full official guidance.