Publications
VAT treatment0%
What this means for your business
- Charging VAT
- VAT is charged, but at a rate of 0% (zero-rated).
- Reclaiming VAT
- Even though no VAT is added to the price, VAT paid on related costs can still normally be reclaimed as input tax.
Official guidanceSome items are standard-rated such as exercise books, letterheads, posters — VAT Notice 701/10 (opens in a new tab)