by Paul Taylor on Wed May 30, 2007 12:43 am
There is no specific zero-rating provision for the supply of greetings cards to a charity, and greetings cards are not zero-rated under the normal printed matter rules.
Supplies of advertising can be zero-rated to charities but I think it unlikely that this would include Christmas cards.
Regards,
Paul Taylor
Senior VAT Consultant
http://www.dains.com/