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 newspapers, journals and periodicals, and to the supply of children’s picture books and painting books.
With effect from 1 May 2020, zero-rating also extends to supplies of certain electronic publications (such as online newspapers). 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, see the Printed matter and e-publications ― overview guidance note.
Zero-rating applies to the supply of newspapers.
There is no definition of a newspaper in the VAT legislation but HMRC has suggested that the following characteristics are suggestive of a newspaper:
it is issued at least once a week on a continuous basis under the same name
it is usually dated or serially numbered
it usually consists of several large sheets of paper that may be stapled or folded
it contains information about current events of local, national or international interest
it often carries items such as readers’ letters, sports news, the weather forecast, crosswords
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