2016年12月13日 · A new section 9 has been incorporated to provide guidance on the VAT liability of supplies of certain electronic publications (e-publications) that became zero-rated from 1 …

Here we deal with books for children of a younger reading age, where pictures are the main component (picture books); or books which enable the child to indulge in activities which …

On 1 May 2020 certain supplies of publications supplied electronically (“e-publications”) became zero rated for VAT purposes. Guidance on e-publications can be found in VBOOKS8490. …

The value of the zero-rated supplies will relate to the total number of books printed, the number supplied to the author, the retail price of the books, and the costs of production.

A photo book which has the characteristics of a book, such as several pages, a cover stiffer than its pages, is bound and designed to be read or looked at, will qualify for zero-rating as a book.

2014年2月4日 · A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.

2020年4月30日 · Items that are entitled to the VAT zero rate. The following electronically supplied products are now eligible for the zero rate of VAT: books; booklets; brochures; pamphlets; …

Two Tribunal decisions deal with the issue of loose-leaf books and ring binders.

Sometimes it is easy to identify a multiple supply: common examples are books issued with films or tapes, and children’s colouring books issued with felt-tip pens.

Articles which are published at intervals of one year or more may be eligible for zero-rating as books, booklets (see VBOOKS3100), brochures or pamphlets (see VBOOKS3200).