Commentary

V4.273B Newspapers, children's picture books and other printed matter

Part V4 Exemption, zero-rating and reduced rates

V4.273B Newspapers, children's picture books and other printed matter

V4.273B Newspapers, children's picture books and other printed matter

This paragraph provides an overview of VATA 1994, Sch 8, Group 3, Items 2–6. These items broadly provide for the zero-rating of the following:

  1.  

    •     newspapers, journals and periodicals

  2.  

    •     children's picture books and painting books

  3.  

    •     music (printed, duplicated or manuscript)

  4.  

    •     maps, charts and topographical plans

  5.  

    •     covers, cases and other articles supplied with items within VATA 1994, Sch 8, Group 3, Items 1 to 5 and not separately accounted for

For an overview of zero-rating in VATA 1994, Sch 8, Group 3, see V4.273 and note, in particular, those supplies which are excluded from VATA 1994, Sch 8, Group 3, Items 1–6.

For VATA 1994, Group 3, Item 1 (zero-rating for books, booklets, brochures, pamphlets and leaflets), see V4.273A.

Newspapers, journals and periodicals (item 2)—other printed matter (zero-rating)

VATA 1994, Sch 8, Group 3, item 2 provides for the zero-rating of newspapers, journals and periodicals are zero-rated. There is no legislative definition of these terms.

In Notice 701/10/201, HMRC suggests that newspapers 'are issued at least once a week in a continuous series under the same title. Each issue is usually dated or serially numbered. They usually consist of several large sheets folded rather than bound together, and contain information about current events of local, national or international interest'. It suggests that journals and periodicals 'are magazines issued in a series at regular

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