Liability ― printed matter and e-publications

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Value Added Tax

Guidance

This guidance note examines the liability of supplies of printed matter and e-publications.

For an overview of VAT liability more broadly, see the Liability ― overview guidance note.

For in-depth commentary on the legislation and case law in this area, see De Voil Indirect Tax Service V4.273.

Liability of printed matter and e-publications ― the basics

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.

In very broad terms, the following categories of supply attract zero-rating:

•
books, booklets, brochures, pamphlets and leaflets
•
newspapers, journals and periodicals
•
children’s picture books and painting books
•
music (printed, duplicated or manuscript)
•
maps, charts and topographical plans
•
covers, cases and other articles supplied with the items in the bullets above
•
certain e-publications (with effect from 1 May 2020)

VATA 1994, Sch 8, Pt II, Group 3, Items 1–7

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