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 zero rated, it could still be exempt.