The supply of some printed items are zero-rated whilst others are standard rated. Below is a list of some of the zero-rated items and standard items.
|Zero-rated items||Standard-rated items|
|Books, booklets, brochures, pamphlets, leaflets||Posters|
|Newspapers, journals, periodicals||Microfiche, microfilm|
|Music (printed, duplicated or manuscript)||Note books, pads and paper|
|Maps, charts and topographical plans||Photographs|
Library fines are also zero-rated because they are for the extended hire of a book.
If an item cannot be standard rated, it could still be exempt.