In certain circumstances an exempt or partly exempt trader is liable to account for VAT on the value of any printed stationery and other printed material they produce. If the trader is partly exempt they may be able to re-claim part of the VAT so charged in his deductible input tax. Any VAT on a self-supply of stationery etc. not relieved as input tax may be deducted for Case I purposes if and so far as the cost of the self-supply is deductible.
