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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