|
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 |
|
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