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HMRC internal manual

VAT Books

HM Revenue & Customs
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Books: What kinds of article are eligible?: Leaflets (Item 1): Introduction

Drawing on this and other Tribunal findings, we have identified two key features of leaflets which we consider to be the norm. These are covered in VBOOKS3320. If your article possesses both these key features and is not barred from relief on the grounds of function listed at VBOOKS3340, there is already a strong indication that it may be a leaflet, but the presence or otherwise of certain other factors listed at VBOOKS3350 can alter the balance either way. For each indicating factor we provide details of Tribunal decisions which you may use to support your judgement.

Ways in which an article which has failed the tests in VBOOKS3300 may still qualify for zero-rating

An article which does not qualify for zero-rating as a leaflet may still qualify under one of the other articles in item 1 or under one of the Items in Group 3 (see VBOOKS3000).