This guidance note examines the liability of supplies of printed matter and e-publications.
For an overview of VAT liability more broadly, see the Liability ― overview guidance note.
For in-depth commentary on the legislation and case law in this area, see De Voil Indirect Tax Service V4.273.
Liability of printed matter and e-publications ― the basics
The supply of a number of types of printed matter (but not all) is zero-rated in the UK. The zero-rating also extends (with effect from 1 May 2020) to supplies of certain electronic publications such as e-books and online magazines.
In very broad terms, the following categories of supply attract zero-rating:
- •
books, booklets, brochures, pamphlets and leaflets
- •
newspapers, journals and periodicals
- •
children’s picture books and painting books
- •
music (printed, duplicated or manuscript)
- •
maps, charts and topographical plans
- •
covers, cases and other articles supplied with the items in the bullets above
- •
certain e-publications (with effect from 1 May 2020)
VATA 1994, Sch 8, Pt II, Group 3, Items 1–7
Plans
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