VAT

Zero-rating of Books etc.

HM Customs and Excise, August 2003

Group 3 - Books, etc.

Item No.

1. Books, booklets, brochures, pamphlets and leaflets.

2. Newspapers, journals and periodicals.

3. Children's picture books and painting books.

4. Music (printed, duplicated or manuscript).

5. Maps, charts and topographical plans.

6. Covers, cases and other articles supplied with items 1 to 5 and not separately accounted for.

Note:

Items 1 to 6 -

(a) do not include plans or drawings for industrial, architectural, engineering, commercial or similar purposes; but

(b) include the supply of the services described in paragraph 1(1) of Schedule 4 in respect of goods comprised in the items.

The effect of paragraph 1(1) of Schedule 4 is explained in paragraph 5.3.

2. The format of the Group 3 items

The words in Group 3 are used in their ordinary, everyday sense. This means they are restricted to goods produced on paper and similar materials such as card (but see paragraph 3.7). Most items qualifying for the zero-rating will be products of the printing industry (including items printed in Braille), but goods which are photocopied, typed or hand-written will, in some cases, also qualify.

Goods containing text in other formats such as audio or video cassettes or CD Rom are standard-rated. This includes the storage and distribution of text by fax, e-mail, microfiche, or any similar process. Transcripts or print-outs made of such information are zero-rated if they are supplied in the form of books, booklets, brochures, pamphlets or leaflets as defined in section 3.

The supply of text by electronic transmission, via the internet, or similar means is also standard-rated. Such supplies are of services, not of goods, and different VAT rules will apply to them (such as those on the place of supply of services – see Notice 741 Place of supply of services.

3. Meaning of the Group 3 items

The meaning of the individual items is explained in detail below. Whether a particular item falls within those meanings depends mainly on its physical characteristics and function but also, to a lesser extent, on its content.

3.1 Books and booklets

These normally consist of text or illustrations, bound in a cover stiffer than their pages. They may be printed in any language or characters (including Braille or shorthand), photocopied, typed or hand-written, so long as they are found in book or booklet form.

Supplies of any of the following are zero-rated:

School work books and other educational texts in question and answer format, are zero-rated because the spaces provided for the insertion of answers are incidental to the essential character of the book or booklet. The same applies to exam papers in question and answer format provided they qualify as books, booklets, brochures, pamphlets or leaflets.

But supplies of the following are standard-rated:

3.2 Brochures and pamphlets

These are not defined in law and whether a particular product qualifies as a brochure or pamphlet is a matter of fact and impression.

Brochures usually consist of several sheets of reading matter fastened or folded together, which are not necessarily bound in covers. They usually contain advertising material in the form of text or illustrations.

Pamphlets are similar, but are usually comprised of material of a political, social or intellectual nature.

Single sheet brochures and "Wallet" type brochures designed with a flap may be zero-rated provided they:

convey information; and contain a substantial amount of text, with some indication of contents or of the issuing organisation; and are not primarily designed to hold other items; and are supplied complete. 3.3 Leaflets

These are also not defined in law and again whether a particular product qualifies as a leaflet is a matter of fact and impression. Leaflets normally:

consist of a single sheet of paper not greater than international standard A4 in size (larger publications up to A2 size can be zero-rated provided that they are printed on both sides, folded down to A4 size or smaller and meet the other conditions); are intended to be held in the hand for reading by individuals (rather than for hanging up for general display); convey information; are complete (and not a part work); are supplied in sufficient quantity (at least 50 copies) to permit general distribution; are printed on limp paper; and will either be of an ephemeral nature (designed to be read a few times and then thrown away) or be designed to accompany some other product or service, for example an instruction leaflet.

Items printed on stiff paper and card are not automatically excluded from the definition of leaflets. However we do regard the use of stiff paper and card as an indicator that the items have a function which would exclude them.

For example if the item’s main function were designed to be kept or used for a specific purpose in its own right, rather as ancillary to another supply, it would not be a leaflet. Examples of items that would not be leaflets would be those designed to be used for any of the following:

We consider that items printed on laminated paper are designed to be kept and therefore not leaflets. On the other hand, orders of service are not normally designed to be kept and may be zero-rated.

3.4 Items with areas for completion

Items which might otherwise be considered to be leaflets, brochures and pamphlets may not be zero-rated if they are primarily intended for completion or detachment. This distinguishes brochures, pamphlets and leaflets from standard-rated forms.

We accept that items are not primarily intended for completion or detachment if 25% or less of their total area consists of:

Where there is both an area for completion and a part to be detached and returned, then the two together must not exceed 25% of the total area of the publication.

If you have items with areas for completion or detachment which does exceed 25%, but you consider they are nevertheless not primarily forms or other stationery, you should obtain a written ruling from our National Advice Service before zero-rating them.

Whatever the area for completion, a publication which is designed to be returned whole after completion is always standard-rated.

3.5 Newspapers

Newspapers are issued at least once a week in a continuous series under the same title. Each issue is usually dated and/or serially numbered. They usually consist of several large sheets folded rather than bound together, and contain information about current events of local, national or international interest.

Publications which do not contain a substantial amount of news are not newspapers.

Many newspapers also carry items such as readers’ letters, sports news, the weather forecast, crosswords and features (including feature supplements) on fashion, gardening, etc., or more specialised topics.

3.6 Journals and periodicals

These are magazines issued in a series at regular intervals, more frequently than once a year, either in newspaper format or as paper-bound publications. They may contain information of a specialised nature (for example legal, medical, financial, commercial, fashion or sporting) or be of more general interest. They are normally a mixture of articles and stories with the content changed for each edition. Although they consist essentially of reading matter, they may also consist mainly of illustrations or advertising matter.

‘Poster-magazines’, which have some textual material on one side and a related picture capable of being used as a poster on the other side and which are folded into a magazine format are zero-rated as periodicals, provided they are issued at regular intervals.

Publications whose main purpose is to promote your own products or services are not journals or periodicals, even if they are published regularly. If you supply such publications, you can still zero-rate them if they fall within one of the zero-rated categories, such as brochures.

3.7 Children’s picture books

These are zero-rated, whether they are printed on paper, plastic or textiles, such as children’s rag books, unless the article is essentially a toy. Examples of articles which are standard-rated as toys include:

Supplies of the following are zero-rated:

 

3.9 Music

Printed, duplicated or manuscript music of all kinds is zero-rated. It may be:

Music rolls and blank music manuscript are standard-rated.

A piece of music commissioned from a composer is standard-rated (see paragraph 7.2).

3.10 Maps, charts and topographical plans

Supplies of all printed maps and charts designed to represent the natural or artificial features of countries, towns, seas, the heavens, etc are zero-rated. They can be printed on paper or other material (such as cloth) and in the form of single or folded sheets or a collection of such sheets bound together in book form (for example, an atlas).

But supplies of any of these are standard-rated:

4. Items not included within any of the Group 3 items 4.1 Posters

Sheets intended for public display are standard-rated. For ‘Poster-magazines’, see paragraph 3.6.

4.2 Stationery

Stationery items such as account books and exercise books are standard-rated. Some items which are standard-rated stationery when new and unused can be zero-rated if sold after they have been completed, provided that they then have the physical characteristics of a book or other zero-rated item. Examples are completed diaries or ships’ logs, but not completed stamp albums.

4.3 Letters

Individual manuscript or typed letters are standard-rated, as are collections of such letters if they are unbound or loosely bound. Permanently bound collections of letters are zero-rated.

If a ‘stock’ or basic letter is supplied with an individual name or address of the recipient added (by whatever means) that supply is standard-rated. Uncompleted ‘stock’ or basic letters may qualify as leaflets (paragraph 3.3), if the portion for completion consists of no more than the recipient’s name and address, a reference number and a signature.

4.4 Incomplete publications

Parts of books, unbound pages and separate illustrations are standard-rated.

By concession, the following are zero-rated:

See Notice 48 Extra-Statutory Concessions.

4.5 Photocopies

Photocopies of zero-rated items are always standard-rated unless the copies can be properly described as books, booklets, brochures, pamphlets, leaflets etc, and meet all the criteria for such items in the relevant preceding paragraphs. A bundle of photocopies would not constitute a book unless it included copies of all the pages of a book and was in a permanent binding. Photocopies of parts of books, extracts from periodicals etc cannot be zero-rated unless they are complete in themselves and have the characteristics of zero-rated items.

If you provide ‘instant’ photocopying or duplicating services and you cannot determine the VAT liability of the copies which you supply, you should charge and account for VAT at the standard rate.

4.6 Supplies to charities

Certain printed items that are not within the group 3 zero-rating and are therefore usually standard-rated, may be zero-rated when supplied to charities for use in connection with collecting monetary donations. For details see Notice 701/58 Charity advertising and goods connected with collecting donations.

5. Related supplies 5.1 Incidental articles supplied with zero-rated items

Minor accessories for example dust covers, clasps, book marks, slip cases and presentation cases, supplied with any zero-rated items, are usually regarded as forming part of the zero-rated item (but see section 6).

5.2 Binders and folders

Ring-binders and similar binders supplied on their own are zero-rated if they are designed to contain a loose-leaf book, provided the exact title of that book is printed on the outside. A company name alone is not enough for zero-rating. A binder supplied with loose-leaf pages to make a book is treated as part of the zero-rated supply whether titled or not. All other binders or files for general or office use are standard-rated. This includes binders for part works, journals or periodicals (whether specifically titled or not).

Most folders and wallets are standard-rated but if they convey information themselves they may qualify as brochures (see paragraph 3.2).

5.3 Loans, hire and shares

If you lend or hire out an article which is zero-rated under the rules explained in this notice, or sell a share or part interest in such an article, your supply is always zero-rated.

Libraries which charge for the loan of books will therefore be making zero-rated supplies. This will also apply to reference libraries which charge for the use of their books on their own premises.

Please note that libraries which charge for use of a number of different facilities must consider section 6.

Note: This is the effect of note (b) to group 3 of schedule 8 and paragraph 1(1) of Schedule 4 of the Value Added Tax Act 1994.

5.4 Book tokens

If you…

then…

  • print book tokens for someone
  • your supply is standard-rated
  • sell a book token to the general public for its face value or less
  • no VAT is due
  • sell a book token to the general public for more than its face value
  • you must account for VAT on the difference between your selling price and its face value
  • make a separate charge for a greetings card
  • that charge is standard-rated

Further guidance is in Notice 700/7 Business promotion schemes.

5.5 Small order surcharges

If you impose a surcharge for handling a small order, which increases the unit price of the goods, it is part of the price of the goods and is zero-rated if the goods are zero-rated.

5.6 Postage packing and delivery charges

Guidance is given in Notice 700/24 Postage and delivery charges.

5.7 Subsidy or vanity publishing

Subsidy or vanity publishing occurs when an author who is unable to have work published pays a publisher to do so. If the publisher produces books which are all delivered to the author, the payment by the author is a consideration for a supply of books and is zero-rated.

If the bulk of the books remain with the publisher, payment by the author is partly for the supply of books (zero-rated) and partly for publishing services (standard-rated).

Agreement has been reached with the British Printing Industries Federation in calculating the value of such supplies which can be seen in Notice 700/57 VAT: Administrative agreements entered into with trade bodies.

6. Single and multiple supplies 6.1 Transactions with more than one element

When you supply the same person at the same time with a number of different goods or services or both, a transaction with more than one element occurs. You may, or may not, charge a single inclusive price for the transaction.

If the individual elements are all liable to VAT at the same rate, you can calculate the tax that is due in the normal way. If the individual supplies are not liable to VAT at the same rate, you have to decide whether you are making a single supply or a multiple supply.

There are exceptions to the normal rule:

for packages consisting entirely of items printed on paper or card - see paragraphs 6.5and 6.6. for certain cover mounted items on magazines - see paragraph 6.7. 6.2 What is a single supply?

You make a single supply when one element of the supply is the principal or significant element to which all the other elements are ancillary, integral or incidental.

6.3 What is a multiple supply

You make a multiple supply if more than one element is distinct and independent.

6.4 What are the VAT consequences of the distinction between single and multiple supplies?

If you make a single supply, you must treat the whole transaction as having the VAT liability of the principal element. If you make a multiple supply each element will take its own liability and, if you charge a single inclusive price for the transaction, you will have to make an apportionment of that price. Notice 700 The VAT Guide shows how you may apportion output tax. However, there is an exception for packages consisting entirely of items printed on paper and card.

6.5 Packages consisting entirely of items printed on paper or card (“The package test”)

Where you make a multiple supply of a package consisting entirely of items printed on paper or card, you have a choice. You can account for VAT by apportionment between the standard-rated and zero-rated elements or you can apply the package test.

For this purpose, a package is a collection of items printed on paper or card usually enclosed in some sort of wrapper. The articles must physically form a package and have a common link in that they are intended to be used together, examples are:

Packages contained in an outer polythene or paper envelope; for example, a package sent to a shareholder which includes company reports, circulars, a proxy voting form and a reply-paid envelope. Cardboard folders with pockets into which are inserted a variety of forms, leaflets, etc. Advertising packages often from financial institutions.

The package test may reduce your tax burden and be simpler than the apportionment described above. It operates as follows:

if the package contains more zero-rated than standard-rated items, the package as a whole can be zero-rated; if there are more standard-rated items, the package as a whole is standard-rated; and where there are equal numbers of zero-rated and standard-rated items, the liability of the package is decided by the costs of the goods. If the zero-rated elements of the package cost more, the whole package is zero-rated and vice versa.

In the unlikely event that the standard and zero-rated elements cost exactly the same amount, apportionment should be applied.

Note: (a) The outer envelope in which the package items are enclosed is not taken into account in the count, but a reply-paid envelope counts as a standard-rated item.

(b) If any item in the package is not printed on paper or card the package test cannot be applied.

6.6 The package test for charities

From the date of this notice (1st day of the month), if you supply a package to a charity you can treat some items connected with collecting monetary donations as zero-rated for the purposes of the package test. The items must meet the criteria set out in Notice 701/58 Charity advertising and goods connected with collecting donations.

Item...

Treatment for the package test...

Letter appealing for donations

Zero-rated

Printed envelopes for use with appeal letters

Zero-rated

Money collecting envelopes

Zero-rated

Stickers

Standard-rated for the package test

Money collecting boxes made of card

Zero-rated

Any item not made of paper or card

Package test cannot be used

6.7 Promotional items in magazines

If you link a cover-mounted item such as a sachet of perfume or a CD to a magazine, you can treat it as zero-rated if the following conditions are met:

you do not make a separate charge for it; and issues with cover mounted items are sold at the same price as those that do not; and the cost to you of the cover mounted item or items included in any individual issue does not exceed:

- 20%

of the total cost to you of the combined supply (excluding VAT); and

- £1

(excluding VAT).

This linking of goods is normally done by the publisher, but can take place at any point in the distribution chain (for example, distributor, retailer).

If at the point of linkage the supply satisfies the terms of this concession, it becomes a single zero-rated supply and will continue to be a single supply throughout the chain.

If the supply does not satisfy the terms of the concession, you will have to consider whether the supply is a single or multiple supply under the normal rules explained above.

6.8 Where can I find further information about this?

In VAT Information Sheet 2/01 (July 2001) - "Single or Multiple Supplies - How to Decide".

7. Production of zero-rated goods 7.1 Nature of the service

Some contracts to supply services involve, to a greater or lesser extent, the production of goods zero-rated under group 3. If you supply such services, you should first consider whether the your supply is of:

(a) an original or specialist nature; or

(b) the production of goods (which will be more likely if you work in the printing industry)

If…

then…

your services are of an original or specialist nature (see paragraph 7.2)

they are always standard-rated, as any goods produced are incidental to your services

your service is of the production of goods

it will be zero-rated where

your service has produced new goods and

those goods are themselves zero-rated (see paragraph 7.3)

7.2 When do you supply services of an original or specialist nature?

When you supply a service such as

original writing or composition; those involving a specialism such as translation, typing, shorthand transcription or transcription of musical scores,

such services are standard-rated. When you also supply goods with those services as incidental products then you must standard-rate those goods even if they are zero-rated under group 3. Here are some examples:-

a manuscript of a book supplied by an author; a piece of music commissioned from a composer; a report commissioned from a consultant, analyst or adviser; a translation; a shorthand transcription; a typed manuscript; and a musical score

However, you may zero-rate any extra copies of such items provided:

they are in a format which qualifies for zero- rating; and they are supplied at a price which covers only the cost of producing the extra copies and a reasonable mark-up. 7.3 When is your service that of the production of new zero-rated goods?

New goods are produced when the essential characteristics of the goods are altered. Note in particular in the following situations.

7.3.1 Preparatory or post-production work

Where you have a contract to supply items that qualify for zero-rating, you may zero-rate any preparatory or post-production work (other than alterations) that you perform in conjunction with it. This applies whether or not you itemise the various processes on your tax invoice and charge for them separately, and even if you have employed sub-contractors.

7.3.2 Sub-contract work

As a sub-contractor you can only zero-rate work if you produce new zero-rated goods. If you do not produce zero-rated goods yourself, you cannot zero-rate your supply even if you know that the final product will be zero-rated. Therefore, if you provide typesetting only, your charge must be standard-rated. However, if you bind pages together to make a book (with cover) you are producing a zero-rated item and your supply can be zero-rated.

There will be occasions when a sub-contractor will need to charge VAT for a contribution to the production process, although the main printer may zero rate the supply to the final customer.

7.3.3 Work on other people’s goods

If you apply a treatment or process to someone else’s goods which produces new goods, the liability of your service follows that of the goods produced. If these new goods would qualify for zero-rating, then you have provided a zero-rated service. Any other service you provide is standard-rated including post-production alterations.

For example, if you bind loose papers into a book, your service is zero-rated; but if you re-cover or otherwise repair an old volume your services are standard-rated.

8. Liability of some common items

In the list below we give our views of the liability of items which are commonly the subject of queries about the zero-rating for books etc.

However, you should not assume that an article is zero-rated under group 3 just because it is not shown as standard-rated in the list, or determine liability by referring only to this list. You must satisfy yourself by reference to the general body of guidance in this notice that the product qualifies for zero-rating under one of the items of Group 3 (reproduced at paragraph 1.3).

Item

Liability

Acceptance cards

Standard-rated

Account Books

Standard-rated

Accounts (fully printed)

Zero-rated

Address books

Standard-rated

Advertising leaflets

Zero-rated

Agendas (fully printed)

Zero-rated

Albums

Standard-rated

Almanacs

Zero-rated

Amendment slips

Standard-rated

Amendments (loose-leaf)

Zero-rated

Announcement cards

Standard-rated

Annuals

Zero-rated

Antique books

Zero-rated

Antique maps

Zero-rated

Appointment cards

Standard-rated

Articles of association (complete in booklet form)

Zero-rated

Astronomical charts

Zero-rated

Atlases

Zero-rated

Autograph albums (uncompleted)

Standard-rated

Autograph books (completed)

Zero-rated

Badges

Standard-rated

Bags, paper

Standard-rated

Ballot papers

Standard-rated

Bankers’ drafts

Standard-rated

Bibliographies

Zero-rated

Billheads

Standard-rated

Bills of lading

Standard-rated

Bills of quantity (blank)

Standard-rated

Bills of quantity (completed)

Zero-rated

Binders

Standard-rated (but see paragraph 5.2)

Bingo cards

Standard-rated

Biorhythm charts

Standard-rated

Blotters

Standard-rated

Book covers

Standard-rated

Book marks

Standard-rated

Book tokens

Standard-rated

Booklets

Zero-rated

Bookmakers’ tickets

Standard-rated

Books

Zero-rated

Brochures

Zero-rated

Bulletins

Zero-rated

Business cards

Standard-rated

Calendars

Standard-rated

Catalogues

Zero-rated

Certificates

Standard-rated

Charts (geographical or topographical)

Zero-rated

Cheques and cheque books

Standard-rated

Cigarette cards

Standard-rated

Circulars

Zero-rated

Cloakroom tickets

Standard-rated

Colour cards

Standard-rated

Colouring books (children’s)

Zero-rated

Comics

Zero-rated

Company accounts and reports

Zero-rated

Compliment slips

Standard-rated

Copy books

Standard-rated

Correspondence cards

Standard-rated

Coupon books

Standard-rated

Coupons

Standard-rated

Credit cards

Standard-rated

Crossword books

Zero-rated

Delivery notes

Standard-rated

Diaries (completed)

Zero-rated

Diaries (unused)

Standard-rated

Dictionaries

Zero-rated

Directories (completed)

Zero-rated

Dividend warrants

Standard-rated

Dressmaking patterns

Standard-rated

Election addresses

Zero-rated

Encyclopaedias

Zero-rated

Engineers’ plans

Standard-rated

Envelopes

Standard-rated

Exercise books

Standard-rated

Fashion drawings

Standard-rated

Flash cards

Standard-rated

Folders

Standard-rated

Football pool coupons

Standard-rated

Football programmes

Zero-rated

Form letters

Standard-rated (but see paragraph 4.3)

Forms

Standard-rated

Framed decorative maps

Standard-rated

Games

Standard-rated

Geological maps

Zero-rated

Globes

Standard-rated

Graph paper

Standard-rated

Greetings cards

Standard-rated

Handbills

Zero-rated

Holiday and tourist guides

Zero-rated

Hydrographical charts

Zero-rated

Hymn books

Zero-rated

Index cards

Standard-rated

Inlay cards for cassette, CD or video

Standard-rated

Instruction manuals

Zero-rated

Insurance cover notes

Standard-rated

Invitation cards

Standard-rated

Invoices

Standard-rated

Journals

Zero-rated

Labels

Standard-rated

Leaflets

Zero-rated

Letter headings

Standard-rated

Letters (handwritten)

Standard-rated

Log books (blank)

Standard-rated

Loose leaf books

Zero-rated

Lottery tickets and cards

Standard-rated

Magazines

Zero-rated

Mail order catalogues

Zero-rated

Manuals

Zero-rated

Manuscript paper

Standard-rated

Manuscripts

Standard-rated

Maps

Zero-rated

Medical records

Standard-rated

Membership cards

Standard-rated

Memo pads

Standard-rated

Memoranda of association (completed in booklet form)

Zero-rated

Memorial cards

Standard-rated

Menu cards

Standard-rated

Microfiche

Standard-rated

Microfilm

Standard-rated

Microform copies

Standard-rated

Missals

Zero-rated

Monographs

Zero-rated

Music

Zero-rated

Music rolls

Standard-rated

Music scores

Zero-rated

Newspapers

Zero-rated

Note books, pads and paper

Standard-rated

Order books and forms

Standard-rated

Orders of Service

Zero-rated

Painting books (children’s)

Zero-rated

Pamphlets

Zero-rated

Paper, unprinted

Standard-rated

Parts of books (see paragraph 4.4)

Standard-rated

Pattern cards

Standard-rated

Periodicals

Zero-rated

Photograph albums

Standard-rated

Photographs

Standard-rated

Picture books

Zero-rated

Plans

Standard-rated (but see paragraph 3.10)

Playing cards

Standard-rated

Poll cards

Standard-rated

Pools coupons

Standard-rated

Postcards (whether completed or not)

Standard-rated

Poster magazines (see paragraph 3.6)

Zero-rated

Posters

Standard-rated

Prayer books

Zero-rated

Price cards and tags

Standard-rated

Price lists (fully printed leaflets or brochures)

Zero-rated

Printed pictures

Standard-rated

Programmes

Zero-rated

Questionnaires

Standard-rated

Rag books (children’s)

Zero-rated

Receipt books and forms

Standard-rated

Recipe books

Zero-rated

Record books

Standard-rated

Record labels

Standard-rated

Record sleeves

Standard-rated

Registers

Standard-rated

Rent books

Standard-rated

Reply-paid coupons and envelopes

Standard-rated

Reproductions of paintings

Standard-rated

Road maps

Zero-rated

Score cards

Standard-rated

Scrap books (blank)

Standard-rated

Scrap books (completed)

Zero-rated

Scrolls (hand-written)

Standard-rated

Seals

Standard-rated

Shade cards (unless they contain substantial printed text)

Standard-rated

Share certificates

Standard-rated

Ships’ logs (completed)

Zero-rated

Sports programmes

Zero-rated

Staff journals

Zero-rated

Stamp albums (whether completed or not)

Standard-rated

Stationery

Standard-rated

Stationery books

Standard-rated

Stickers

Standard-rated

Swatch books

Standard-rated

Swatch cards

Standard-rated

Sweepstake tickets

Standard-rated

Tags

Standard-rated

Temperature charts

Standard-rated

Text books

Zero-rated

Theses

Zero-rated

Tickets

Standard-rated

Time cards and sheets

Standard-rated

Timetables (in book or leaflet form)

Zero-rated

Tokens

Standard-rated (but see paragraph 5.4)

Topographical plans

Zero-rated

Toys

Standard-rated

Tracts

Zero-rated

Trade catalogues

Zero-rated

Trade directories

Zero-rated

Transcripts

Standard-rated

Transfers

Standard-rated

Transparencies

Standard-rated

Travel brochures

Zero-rated

Visiting cards

Standard-rated

Vouchers

Standard-rated

Wall charts

Standard-rated

Waste paper

Standard-rated

Wills

Standard-rated

Winding cards

Standard-rated

Wrapping paper

Standard-rated

Wreath cards

Standard-rated