Printed matter is subject to VAT with certain exceptions:
Booklets are usually zero-rated.
Leaflets are zero-rated providing that they:
· are ordered in quantities of 50 or over.
· have a finished or folded size no greater than A4.
· are printed on material under 180gsm in weight.
For more information please consult the HM Customs & Excise Notice 701/10:
Zero-rating of books etc.