Is the cost of postage included in VAT-free gift allowance

I am a private person in Norway sending a Christmas gift from Norway to a friend in Northern Ireland. I understand the VAT-free limit for gifts in this situation is £39, but I'm not clear on whether that sum applies only to the value of the actual gift itself, or whether the cost of postage counts towards this limit. I'd be very grateful for clarification on this point.

Hi,

The £39 threshold is the value of the gift.

Tax and customs for goods sent from abroad

Thank you.