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Item : Liability
Brochures : Zero-rated
Bulletins : Zero-rated
Business cards : Standard-rated
Calendars : Standard-rated
Catalogues : Zero-rated
Certificates : Standard-rated
Charts (geographical or topographical) : Zero-rated
Cheques and cheque books : Standard-rated
Cigarette cards : Standard-rated
Circulars : Zero-rated
Cloakroom tickets : Standard-rated
Color cards : Standard-rated
Coloring books (children’s) : Zero-rated
Comics  : Zero-rated
Company accounts and reports : Zero-rated
Compliment slips : Standard-rated
Copy books : Standard-rated
Correspondence cards : Standard-rated
Coupon books : Standard-rated
Coupons : Standard-rated
Credit cards : Standard-rated
Delivery notes : Standard-rated
Diaries (completed) : Zero-rated
Diaries (unused) : Standard-rated
Dictionaries : Zero-rated
Directories (completed) : Zero-rated
Dividend warrants : Standard-rated
Dressmaking patterns : Standard-rated
Election addresses : Zero-rated
Encyclopedias : Zero-rated
Engineers plans : Standard-rated
Envelopes : Standard-rated
Exercise books : Standard-rated
Fashion drawings : Standard-rated
Flash cards : Standard-rated
Folders : Standard-rated
Football pool coupons : Standard-rated
Football programmes : Zero-rated
Form letters : Standard-rated(but see paragraph 4.3)
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