An exhaustive description of VAT is to be found on the VAT website, but here is an ultra-simple list which we commonly use;these items are ZERO RATED, everything else is likely to be chargeable at 17.5%.

These include:

ZERO RATED ITEMS

Accounts (fully printed)

Advertising leaflets

Agendas (fully printed)

Almanacs

Amendments (loose leaf)

Annuals

Antique books

Antique maps

Articles of association (complete in booklet form)

Astronomical charts

Atlases

Autograph books (completed)

Bibliographies

Bills of quantity (completed)

Books

Booklets

Brochures

Bulletins

Catalogues

Charts (geographical or topographical)

Circulars

Cigarette cards

Colouring books (children’s)

Company reports

Comics

Cookery cards

Crossword books

Diaries (completed)

Dictionaries

Directories

Poll cards

Poster magazines

Prayer books

Price lists (fully printed)

Programmes

Race cards

Rag books

Recipe books (completed)

Road maps

Scrap books (completed)

Ships’ logs (completed)

Sports programmes

Encyclopaedias

Election addresses

Fixture lists

Football programmes

Geological maps

Handbills

Holiday & tourist guides

Hydrographical charts

Hymn books

Instruction manuals

Journals

Knitting patterns

Leaflets

Looseleaf books

Luncheon programmes (fully printed)

Magazines

Mail order catalogues

Manuals

Maps

Memoranda of association (complete in booklet form)

Menu cards (fully printed)

Missals

Monographs

Music

Music scores

Newspapers

Painting books (children’s)

Pamphlets

Part works

Periodicals

Picture books

Staff journals

Text books

Theses

Timetables (in book or leaflet form)

Topographical plans

Tracts

Trade catalogues

Travel brochures

Trade directories

Wine lists (fully printed)