Business tax – notice

VAT Notice 701/8: postage stamps and philatelic supplies

This notice explains which postage stamps are free of VAT and when VAT must be applied to stamps, stamped stationery and other philatelic supplies.

Detail

This notice cancels and replaces Notice 701/8 (April 1997). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.