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Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.2 Zero-rating /Books, magazines and similar publications / V4.273 Overview of zero-rating for books, magazines and similar publications
Commentary

V4.273 Overview of zero-rating for books, magazines and similar publications


Part V4 Exemption, zero-rating and reduced rates

V4.273 Overview of zero-rating for books, magazines and similar publications

This paragraph provides an overview of the zero-rating extended to certain publications which is conferred by VATA 1994, Sch 8, Group 3. It also examines a number of matters which are pertinent to all types of books magazines and similar publications. In particular it examines:

  1. Ìý

    •ÌýÌýÌýÌý types of printed matter which are covered by zero-rating

  2. Ìý

    •ÌýÌýÌýÌý physical and electronic publications

  3. Ìý

    •ÌýÌýÌýÌý mixed/multiple supplies of books and other publications

  4. Ìý

    •ÌýÌýÌýÌý deemed supplies of services which are covered by zero-rating

Types of printed matter covered by relief—books, magazines and similar publications (zero-rating)

VATA 1994, Sch 8, Group 3 provides for zero-rating of the following items:

  1. Ìý

    •ÌýÌýÌýÌý books, booklets, brochures, pamphlets and leaflets (see V4.273A)

  2. Ìý

    •ÌýÌýÌýÌý newspapers, journals and periodicals (see V4.273B)

  3. Ìý

    •ÌýÌýÌýÌý children's picture books and painting books (see V4.273B)

  4. Ìý

    •ÌýÌýÌýÌý music (printed, duplicated or manuscript) (see V4.273B)

  5. Ìý

    •ÌýÌýÌýÌý maps, charts and topographical plans (see V4.273B)

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