Commentary

V4.273C Publications supplied electronically

Part V4 Exemption, zero-rating and reduced rates

V4.273C Publications supplied electronically

V4.273C Publications supplied electronically

This paragraph examines the zero-rating for publications supplied electronically under VATA 1994, Sch 8, Group 3, Item 7 which came into force on 1 May 20201. For details of the evolution of the UK's approach to the zero-rating of digital publications prior to this date (including the case of News Corp which considered whether electronic publications may qualify for zero-rating under provisions already in effect prior to 1 May 2020), see V4.273.

Publications supplied electronically—scope of zero-rating

VATA 1994, Sch 8, Group 3, Item 7 provides for zero-rating of the publications listed in VATA 1994, Items 1 to 3 when 'supplied electronically', namely:

  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)

The following are specifically excluded from the zero-rating for publications supplied electronically2:

  1.  

    •     publications which are wholly or predominantly devoted to advertising

  2.  

    •     publications which consist wholly or predominantly of audio or video

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