Ravensworth charges standard-rate VAT across the majority of its product offering due to the fact that we are a specialist print supplier solely supplying the Property Industry and we understand the "use case" for the printed matter.
Brochures/Booklets are only zero-rated if they do not include plans or drawings for industrial, architectural, engineering, commercial or similar purposes. Items supplied with either of these elements are classed as standard-rated. Because the overwhelming majority of templated brochures supplied to us include any or all of these items, we adopt a general rule that we apply standard-rate VAT.
Leaflets are a special case and there are some conditions that must be fulfilled in order for the product to be zero-rated. Firstly, there must be a significant amount of text on at least one side of the leaflet. This is to ensure that the product is being printed for hand-help reading purposes, as opposed to wall mounting/hanging such as Window Cards. Secondly, the leaflet must be printed no larger than an A4. The leaflet must be a single, self-contained item and not part of a larger package - such as a Docufolder or Property Pack etc. Finally, the leaflet must not be printed on paper heavier than 250gsm. With all these conditions met, a printed leaflet carries a zero-rating.
For leaflets and flyers (included folded leaflets), VAT will be applied at the standard rate if any of the following are true:
- The paper sizer is larger than A4
- The finished folded paper size is larger than A4
- The quantity is less than 50
- Any lamination is chosen
- The paperweight is more than 250gsm
The supply of any direct marketing services such as Direct Mail and/or Door Drops are charged at the standard-rate as well as all stationery items such as business cards, letterheads and compliment slips. HM Revenue & Customers consider items printed with any lamination or finishing method or have any additional services associated with them such as our Data service, Design Studio, Computer Generated Imagery or Photofixr and are intended to be kept therefore charged at standard-rate.
Reference: Zero-rating books and printed matter (VAT Notice 701/10).
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