Commentary

V16.410 VAT—applying a zero rate to e-publications

Part V16 Forms and other HMRC material

V16.410 VAT—applying a zero rate to e-publications

2020 Budget Announcements

V16.410 VAT—applying a zero rate to e-publications

As announced at Budget 2020, the Government will legislate to apply a zero rate of VAT to e-publications, to make it clear that e-books, e-newspapers, e-magazines and academic e-journals are entitled to the same VAT treatment as their physical counterparts. This change will take effect from 1 December 2020. The Government will be consulting on the details of the legislation ahead of its implementation.

Main narrative treatment—V4.273.

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