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Item : Liability
Acceptance Cards : Standard-rated
Account Books : Standard-rated
Accounts(fully printed) : Zero-rated
Address books : Standard-rated
Advertising Leaflets : Zero-rated
Agendas (fully printed) : Zero-rated
Albums : Standard-rated
Almanacs : Zero-rated
Amendment slips : Standard-rated
Amendments (loose-leaf) : Zero-rated
Announcement cards : Standard-rated
Annuals : Zero-rated
Antique books : Zero-rated
Antique maps : Zero-rated
Appointment cards : Standard-rated
Articles of association (complete in booklet form ) : Zero-rated
Astronomical charts : Zero-rated
Atlases : Zero-rated
Autograph albums (uncompleted) : Standard-rated
Autograph books (completed) : Zero-rated
Badges : Standard-rated
Bags, paper : Standard-rated
Ballot papers : Standard-rated
Bankers’ drafts : Standard-rated
Bibliographies : Zero-rated
Billheads : Standard-rated
Bills of lading : Standard-rated
Bills of quantity (blank) : Standard-rated
Bills of quantity (completed) : Zero-rated
Binders : Standard-rated(but see paragraph 5.2)
Bingo cards : Standard-rated
Biorhythm charts : Standard-rated
Blotters : Standard-rated
Book Covers : Standard-rated
Book marks : Standard-rated
Book tokens : Standard-rated
Booklets : Zero-rated
Bookmakers’ tickets : Standard-rated
Books : Zero-rated
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