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Cheap Leaflets

 

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V.A.T. Rules for printing.

Unless specified otherwise, all of the prices in this brochure are subject to VAT where applicable. VAT rules are a mine field. If in doubt please ask.

Booklets
As a general rule, BOOKS & BOOKLETS will not be subject to VAT. The general exception to this is where the booklet is intended to be written in. For example, question & answer books, record keeping books, work books and log books. In addition where we supply you with only part of a book such as the cover or just the inner pages then this will also attract VAT as will booklets supplied uncollated.

Leaflets
A printed single sheet of paper is not necessarily a leaflet for VAT purposes. For a single sheet to be classified as a zero rated leaflet then it has to fulfil certain criteria; some of which are; it must convey information or instructions, no larger than A4, be flimsy and not on board or laminated paper, to be read in the hand (ie. not hung up as a poster) and then discarded. Larger sheets can be zero rated provided they are folded down to A4 or less. If the sheet includes an area for completion then the 25% rule applies.

25% Rule
If a leaflet includes an area for the reader to complete and/or return (such as a cut out coupon, application form etc.) then it will be subject to VAT unless the area of the part to be returned is less than 25% of the printed area of the sheet. The cut out portion must be clearly defined by a dotted line or similar. Sheets which the reader returns in their entirety will always be subject to VAT.

Groups Of Leaflets
If you are having a group of leaflets printed which should be read in conjunction with each other they will definitely be subject to VAT unless collated and fastened together by us. For example if we print 3 double sided leaflets which are numbered 1-6 this will definitely make them subject to VAT.

Ancillary Charges
These are delivery charges, artwork, folding, metal plates, screening etc. Where the finished product is subject to VAT then so will these charges.

Examples
The following are just some examples of printing which ARE subject to VAT: Albums, Announcement Cards, Business Cards, Calendars, Cassette/CD Covers & Inserts, Certificates, Compliments Slips, CV's, Draw Tickets, Envelopes, Exercise Books, Forms, Greeting Cards, Index Cards, Invitation Cards, Invoices, Knitting Patterns, Letterheads, Menu Cards, Order Books, Photocopies, Postcards, Non Educational Q & A Books, Questionnaires, Receipt Books, Stationery, Tickets, Vouchers.

The following are just some examples of printing which ARE NOT subject to VAT: Accounts (Fully Printed), Advertising Leaflets (with no cut out coupon or area for completion), Books, Booklets, Catalogues, CD Booklets, Children's Colouring/Drawing/Painting Books, Directories, Educational Q & A Books, Exam Papers, Fixture Lists, Instruction Manuals, Journals, Magazines, Maps, Menu Leaflets, Printed Music, Price Lists, Programmes.