Printed matter and e-publications ― music, maps, covers and cases

Produced by Tolley
Printed matter and e-publications ― music, maps, covers and cases

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

  • Printed matter and e-publications ― music, maps, covers and cases
  • When is music zero-rated?
  • When are maps, charts and topographical plans zero-rated?
  • When are covers, cases and other articles supplied with publications zero-rated?
  • Practical points ― music, maps, covers and cases

This guidance note examines the zero-rating which extends to the supply of:

  1. music (printed, duplicated or manuscript)

  2. maps, charts and topographical plans

  3. 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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