This paragraph provides an overview of VATA 1994, Sch 8, Group 3, Items 2–6. These items broadly provide for the zero-rating of the following:
- Ìý
•ÌýÌýÌýÌý newspapers, journals and periodicals
- Ìý
•ÌýÌýÌýÌý children's picture books and painting books
- Ìý
•ÌýÌýÌýÌý music (printed, duplicated or manuscript)
- Ìý
•ÌýÌýÌýÌý maps, charts and topographical plans
- Ìý
•ÌýÌýÌýÌý covers, cases and other articles supplied with items within VATA 1994, Sch 8, Group 3, Items 1 to 5 and not separately accounted for
For an overview of zero-rating in VATA 1994, Sch 8, Group 3, see V4.273 and note, in particular, those supplies which are excluded from VATA 1994, Sch 8, Group 3, Items 1–6.
For VATA 1994, Group 3, Item 1 (zero-rating for books, booklets, brochures, pamphlets and leaflets), see V4.273A.
Newspapers, journals and periodicals (Item 2)—other printed matter (zero-rating)
VATA 1994, Sch 8, Group 3, Item 2 provides for the zero-rating of newspapers, journals and periodicals are zero-rated. There is no legislative definition of these terms.
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