Commentary

V4.273 Overview of zero-rating for books, magazines and similar publications

Part V4 Exemption, zero-rating and reduced rates

V4.273 Overview of zero-rating for books, magazines and similar publications

Books, magazines and similar publications

V4.273 Overview of zero-rating for books, magazines and similar publications

This paragraph provides an overview of the zero-rating extended to certain publications which is conferred by VATA 1994, Sch 8, Group 3. It also examines a number of matters which are pertinent to all types of books magazines and similar publications. In particular it examines:

  1.  

    •     types of printed matter which are covered by zero-rating

  2.  

    •     physical and electronic publications

  3.  

    •     mixed/multiple supplies of books and other publications

  4.  

    •     deemed supplies of services which are covered by zero-rating

Types of printed matter covered by relief—books, magazines and similar publications (zero-rating)

VATA 1994, Sch 8, Group 3 provides for zero-rating of the following items:

  1.  

    •     books, booklets, brochures, pamphlets and leaflets (see V4.273A)

  2.  

    •     newspapers, journals and periodicals (see V4.273B)

  3.  

    •     children's picture books and painting books (see V4.273B)

  4.  

    •     music (printed, duplicated or manuscript) (see V4.273B)

  5.  

    •     maps, charts and topographical plans (see V4.273B)

  6.  

    •     covers, cases and other articles supplied with the items in the above bullets and not separately accounted for (see V4.273B)

  7.  

    •     (from 1 May 2020) the publications listed in the first three bullets above when supplied electronically (excluding publications wholly or predominantly devoted to advertising or consisting wholly or predominantly of audio or video content) (see V4.273C)

Zero-rating also extends to the supply of the services described in VATA 1994, Sch 4, para 1(1) (transfer of any undivided share of the property and the possession of goods, see V3.112–V3.113) in respect

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