Supplies of stamps and philatelic items

By Tolley

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Supplies of stamps and philatelic items
  • Postage stamps
  • Philatelic items
  • Postage charges

This guidance note provides an overview of the VAT treatment of supplies of stamps, etc.

Postage stamps

Notice 701/8 ; VATA 12994, Sch 9, Group 3; De Voil V4.126 (subscription sensitive)

Within the UK and the Isle of Man (hereafter called the UK) the supply of valid postage stamps that are used to pay for postal services are exempt from VAT. The following needs to be satisfied before an item is a valid postage stamp:

More on Exempt supplies: