Item :	Liability
Rent books :	Standard-rated
Reply-paid coupons and envelopes :	Standard-rated
Reproductions of paintings :	Standard-rated
Road maps :	Zero-rated
Score cards:	Standard-rated
Scrap books (completed) :	Zero-rated
Scrolls (hand-written) :	Standard-rated
Seals :	Standard-rated
Shade cards (unless they contain Substantial printed text) :	Standard-rated
Share certificates :	Standard-rated
Ship’ logs (completed) :	Zero-rated
Sports programmes :	Zero-rated
Staff journals :	Zero-rated
Stamp albums (whether completed or not)  :	Standard-rated
Stationery :	Standard-rated
Stationery books :	Standard-rated
Stickers  :	Standard-rated
Swatch books :	Standard-rated
Swatch cards :	Standard-rated
Sweepstake tickets :	Standard-rated
Tags :	Standard-rated
Temperature charts :	Standard-rated
Text books :	Zero-rated
Theses  :	Zero-rated
Tickets :	Standard-rated
Time cards and sheets :	Standard-rated
Timetables (in book or leaflet form) :	Zero-rated
Tokens :	Standard-rated(but see paragraph 5.4)
Topographical plans :	Zero-rated
Toys :	Standard-rated
Tracts :	Zero-rated
Trade catalogues :	Zero-rated
Trade directories :	Zero-rated
1 | 2 | 3 | 4 | 5