Printing and printed matter

The rate of VAT applicable to some printed items has been changed with effect from 1 May 1998.

All newspapers and periodicals are now liable at 12.5%. Periodicals of sectoral interest (sport, fashion, computers etc.) were previously liable at 21% up to 30 April 1998. The 12.5% has also been extended to include brochures, leaflets, programmes, catalogues and similar matter but does not include printed matter wholly or substantially devoted to advertising.

All printing which does not come within the zero and 12.5% rates, including diaries, organisers and planners, is liable at 21%. More detailed information is included in the leaflet.