The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
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.
For in-depth commentary on the legislation and case law in this area, see De Voil Indirect Tax Service V4.273.
Zero-rated printed matter and e-publications can fall into the following categories:
books, booklets, brochures, pamphlets and leaflets (see the Printed matter and e-publications ― books, booklets, brochures, pamphlets and leaflets guidance note)
newspapers, journals and periodicals (see the Printed matter and e-publications ― newspapers, journals, periodicals, picture and painting books guidance
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