Direct-mail postal services meeting all the conditions of VAT Notice 700/24 3.2 and 3.3
VAT treatmentOut of Scope
What this means for your business
- Charging VAT
- This is outside the scope of UK VAT, so it's not a taxable supply at all.
- Reclaiming VAT
- As it falls outside the VAT system entirely, it does not affect input tax recovery on your other, taxable supplies.
Official guidanceVAT Notice 700/24 (opens in a new tab)