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:
• types of printed matter which are covered by zero-rating
• physical and electronic publications
• mixed/multiple supplies of books and other publications
• deemed supplies of services which are covered by zero-rating
VATA 1994, Sch 8, Group 3 provides for zero-rating of the following items:
• books, booklets, brochures, pamphlets and leaflets (see V4.273A)
• newspapers, journals and periodicals (see V4.273B)
• children's picture books and painting books (see V4.273B)
• music (printed, duplicated or manuscript) (see V4.273B)
• maps, charts and topographical plans (see V4.273B)
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