Printed matter and e-publications ― other matters

Produced by Tolley

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

  • Printed matter and e-publications ― other matters
  • Can zero-rating apply to charges for loan or hire of publications?
  • What are the special rules for imports of printed matter?
  • What are the VAT implications of vanity publishing?
  • Practical points ― other matters

Printed matter and e-publications ― other matters

This guidance note examines several practical matters associated with the zero-rating for printed matter and e-publications, including:

  1. loan and hire of publications

  2. special rules for certain imports of printed matter

  3. vanity publishing

VATA 1994, Sch 8, Group 3, Item 7

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.

Can zero-rating apply to charges for loan or hire of publications?

The following should be seen by HMRC as zero-rated:

  1. charges for lending or hiring a zero-rated printed matter

  2. the sale of a part share in zero-rated printed matter

  3. library charges for lending zero-rated books

  4. library charges levied to customers to use zero-rated reference materials on their premises

  5. lending zero-rated e-publications for a charge

VATA 1994, Sch 8, Group 3, Note 1A; Notice 701/10, para 5.3; Zero rate of VAT for electronic publications

What are the special rules for imports of printed matter?

A specific zero-rating applies to a number of different kinds of printed matter which are imported into the UK:

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