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This is a freeview 'At a glance' guide to VAT on books and printed matter. 

Background

E-publications

Useful guides on this topic

R & C Brief 3 (2021): VAT liability of digital publications update
Revenue & Customs Brief 3 (2021): 'VAT liability of digital publications – update on litigation in News Corp and Ireland Ltd' provides an update on the VAT treatment of supplies of digital newspapers and other digital publications prior to 1 May 2020.

News Corp e-newspapers were standard rated for VAT
In HMRC v News Corp UK & Ireland Limited [2021] EWCA Civ 91, the Court of Appeal reversed the decision made by the Upper Tribunal (UT), finding that electronic versions of newspapers should be standard rated for VAT.

External Links

The Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020 (SI2020/459)

1 May 2020 Zero Rating e-publications

EU Council Directive 20148/1713

Zero-rating books and printed matter (HMRC VAT Notice 701/10)


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