Value Added Tax

Coronavirus (COVID-19) and VAT ― liability changes

Produced by Tolley
  • 19 Oct 2021 11:22

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Coronavirus (COVID-19) and VAT ― liability changes
  • E-publications ― zero-rating
  • Personal protective equipment (PPE) ― temporary zero-rating
  • Hospitality ― temporary reduced rate
  • Practical points ― VAT liability changes

Coronavirus (COVID-19) and VAT ― liability changes

This guidance note examines changes to the VAT liability of supplies of certain goods and services that have been prompted by the coronavirus (COVID-19) outbreak. For an overview of the impact of coronavirus on VAT more broadly, see the Coronavirus (COVID-19) and VAT ― overview guidance note.

E-publications ― zero-rating

The Government had already planned to introduce a zero-rating for e-publications (in order to align treatment with their physical counterparts). However, given the coronavirus crisis the measure was introduced earlier than planned, with effect from 1 May 2020. For details of the zero-rating, see the Printed matter and e-publications ― e-publications guidance note.

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