Postage

• Direct-mail postal services meeting all the conditions of VAT Notice 700/24 3.2 and 3.3Out of Scope
• Other postal services that are not subject to a universal service obligationStandard
• Postage, packing and delivery within the UK included in the sales contract but charged for separately, for example, mail orderThe same rate as the goods being delivered or posted
• Public postal services provided by the Royal Mail under a universal service obligationExempt

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