Commentary

701/10/20 Zero-rating books and printed matter

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

701/10/20 Zero-rating books and printed matter

Part V8 HMRC Notices | Commentary

701/10/20
Zero-rating books and printed matter

December 2020

This notice cancels and replaces Notice 701/10 (December 2016). A new section 9 has been incorporated to provide guidance on the VAT liability of supplies of certain electronic publications (e-publications) that became zero-rated from 1 May 2020.

1 Overview

Main narrative treatment—V4.273.

1.1 What this notice is about

Sections 1 to 8 of this notice explains the nature of, and the circumstances when, you can zero rate books and other forms of printed matter (items 1 to 5 of Group 3 of Schedule 8 to the Value Added Tax Act 1994 reproduced in paragraph 1.2).

Section 9 provides guidance on the supply of e-publications (item 7 of Group 3 of Schedule 8 to the Value Added Tax Act 1994).

1.2 The law covering this notice

VATA 1994 s 30 provides for the zero-rating of goods listed in Schedule 8 of the Act.

Schedule 8, Group 3 sets out which books, etc which may be zero-rated as follows:

Group 3 – Books, etc.

Item No.

  1.  

    (1)     Books, booklets, brochures, pamphlets and leaflets.

  2.  

    (2)     Newspapers, journals and periodicals.

  3.  

    (3)     Children's picture books and painting books.

  4.  

    (4)     Music (printed, duplicated or manuscript).

  5.  

    (5)     Maps, charts and topographical plans.

  6.  

    (6)     Covers, cases and other articles supplied with items 1 to 5 and not separately accounted for.

  7.  

    (7)     The publications listed in Items 1 to 3 when supplied electronically, but excluding publications which:

  8.  
    1.  

      (a)     are wholly or predominantly devoted to advertising, or (b) consist wholly or predominantly of audio or video content

Note:

(1) Items 1 to 7:

(a) do not

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