The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note examines the zero-rating which extends to the supply of:
music (printed, duplicated or manuscript)
maps, charts and topographical plans
covers, cases and other articles supplied with certain publications
VATA 1994, Sch 8, Group 3, Items 4–6
With effect from 1 May 2020, zero-rating also extends to supplies of certain electronic publications (such as e-books). For details, see the Printed matter and e-publications ― e-publications guidance note.
For in-depth commentary on the legislation and case law in this area, see De Voil Indirect Tax Service V4.273B.
For an overview of the VAT status of printed matter and e-publications more broadly,
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