Printed matter and photography

Printed matter

Different rates of Value-Added Tax (VAT) apply to the supply of printed matter. For example:

• certain books, audiobooks and newspapers are subject to the zero rate
• periodicals are subject to the second reduced rate
• and
• 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

Different rates of VAT 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
• and
• the standard rate of VAT applies to certain other supplies in the photographic sector. These supplies include the supply of digitised products on disc or downloads by computer.

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