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Leaflets VAT is normally zero rated but with the fill in order section, this could possibly change. I have spoken to the VAT helpline and my printer today, and the following is the specific guidance from the VAT Public Notice 701/10. I think if the order form part is 25% or less of the flyer and the card images etc form the rest then you should be OK but I would call ask your printer to also clarify with the VAT helpline as they are very helpful.

3.3 Leaflets
These are also not defined in law and again whether a particular product qualifies as a leaflet is a matter of fact and impression. Leaflets normally:

consist of a single sheet of paper not greater than international standard A4 in size (larger publications up to A2 size can be zero-rated provided that they are printed on both sides, folded down to A4 size or smaller and meet the other conditions);
are intended to be held in the hand for reading by individuals (rather than for hanging up for general display);
convey information;
are complete (and not a part work);
are supplied in sufficient quantity (at least 50 copies) to permit general distribution;
are printed on limp paper; and
will either be of an ephemeral nature (designed to be read a few times and then thrown away) or be designed to accompany some other product or service, for example an instruction leaflet.
Items printed on stiff paper and card are not automatically excluded from the definition of leaflets. However we do regard the use of stiff paper and card as an indicator that the items have a function which would exclude them.

For example if the item’s main function were designed to be kept or used for a specific purpose in its own right, rather as ancillary to another supply, it would not be a leaflet. Examples of items that would not be leaflets would be those designed to be used for any of the following:

as a calendar;
to obtain admission to premises;
to obtain a discount on goods or services;
as reference material; or
for completion or return (see paragraph 3.4).
We consider that items printed on laminated paper are designed to be kept and therefore not leaflets. On the other hand, orders of service are not normally designed to be kept and may be zero-rated.

top ^3.4 Items with areas for completion
Items which might otherwise be considered to be leaflets, brochures and pamphlets may not be zero-rated if they are primarily intended for completion or detachment. This distinguishes brochures, pamphlets and leaflets from standard-rated forms.

We accept that items are not primarily intended for completion or detachment if 25% or less of their total area consists of:

areas which are blank and available for completion; or
parts to be detached and returned.
Where there is both an area for completion and a part to be detached and returned, then the two together must not exceed 25% of the total area of the publication.

If you have items with areas for completion or detachment which does exceed 25%, but you consider they are nevertheless not primarily forms or other stationery, you should obtain a written ruling from our National Advice Service before zero-rating them.

Whatever the area for completion, a publication which is designed to be returned whole after completion is always standard-rated.

Source - HMRC website Public Notice 701/10

Answered By:

Gareth Company Solutions

When:

23rd Aug 2006