VBOOKS8503 | Supplies of e-publications that will be zero rated from 1 May 2020

The Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020 SI 2020/459 came into force on 1 May 2020. It zero rates the publications in items 1 to 3 of Group 3 (listed below) when they are supplied electronically, unless they are wholly or predominantly devoted to advertising, audio or video content:

• books;

• booklets;

• brochures;

• pamphlets;

• leaflets;

• newspapers;

• journals and periodicals (which include magazines); and

• children’s picture and painting books.