Commentary

V7.332 Zero-rating—books and printed matter

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.332 Zero-rating—books and printed matter

Part V7 Tax planning | Commentary

V7.332 Zero-rating—books and printed matter

With regard to printed matter, the following main supplies are zero-rated:

  1.  

    •     books and booklets

  2.  

    •     brochures and pamphlets

  3.  

    •     leaflets

  4.  

    •     newspapers

  5.  

    •     journals and periodicals

  6.  

    •     children's picture books, music and maps

The legislation does not specifically define any of the above items – but the words are to be given their everyday meaning. Since 1 May 2020, the UK has zero-rated the supply of these items (with the exception of music and maps) published in electronic formats. There was a proposal in place to introduce such zero-rating later in 2020 but, following the outbreak of the coronavirus (COVID-19) pandemic and the need for people to stay at home, the Government decided to bring forward the

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