VAT on printing and printed matter

Following the changes introduced in May 1998 to simplify the rating structure relating to publications, an information leaflet was issued outlining the various rates applicable to printed matter. The information leaflet distinguishes between leaflets devoted to advertising (21%) and other leaflets (12.5%).

Revenue accepts that this distinction is difficult to administer and has decided that all leaflets whether devoted to advertising or not, should benefit from the lower rate.

(The remaining content of the leaflet remains unchanged and it will be revised in due course.)