Printed matter and photography

Printed matter

There are various rates of Value-Added Tax (VAT) that apply to supplies of printed matter.

For example:

  • certain books are zero-rated
  • newspapers and periodicals are subject to the second reduced rate
  • other printed matter, including stationery, are liable at the standard rate.

Further guidance contains more detailed information on the VAT treatment of printed matter.

Photography

There are various rates of VAT that apply to photographic supplies.

For example:

  • The zero-rate of VAT may apply to a book consisting of non-commissioned printed photographs subject to certain conditions.
  • The reduced rate of VAT may apply to the supply of:
    • a wide range of photographic goods such as prints, negatives and exposed film
    • certain services such as the editing of film and microfilming.
  • The standard rate of VAT applies to certain other supplies in the photographic sector, including the supply of digitised products on disc or downloads by computer.

Further guidance contains more detailed information on the VAT treatment of photography.