By concession, zero rating can apply to a package of standard rated and zero rated printed matter:

• where there are more zero rated than standard rated items, or
• where there are equal numbers of zero rated and standard rated items and the value of the zero rated items is the greater

Where there is a supply of a package to a charity some items connected with collecting monetary donations can be treated as zero-rated for the purposes of the package test. The items must meet the criteria set out in Notice 701/58 Charity advertising and goods connected with collecting donations.

• Letter appealing for donations – Zero-rated
• Printed envelopes for use with appeal letters – Zero-rated
• Money collecting envelopes – Zero-rated
• Stickers – Standard-rated for the package test
• Money collecting boxes made of card – Zero-rated
• Any item not made of paper or card – Package test cannot be used

For further details see paragraphs 6.5 and 6.6 of HMRC VAT Notice 701/10: zero-rating of books and other forms of printed matter.