According to HM Revenue and Customs (HMRC), flash cards are rated at 20% for VAT purposes, and are therefore subject to the standard VAT rate, regardless of the sector that they are being produced for.
The VAT rate for flash cards is outlined in HMRC's guidance on zero-rating books and printed matter for VAT (Notice 701/10). This guidance explains that, while some printed materials - such as books and pamphlets - are eligible for zero-rating (i.e., are not subject to VAT), flash cards are not.
If you have any questions or need any assistance with the VAT status of our printed products, please don't hesitate to contact us. Our team is always happy to help.