VBOOKS8519 | Supplies of standalone digital music manuscripts, maps and charts etc

The objective of the change to zero rate certain e-publications is to support literacy and reading in all of its forms, allowing e-books, e-newspapers, e-magazines and academic e-journals to be entitled to the same VAT treatment as their physical counterparts. The scope of the measure does therefore allow for the zero rating of supplies of music manuscripts, maps and charts when they are in the form of one of the publications listed in VBOOKS8503 above. However, this does not cover standalone items described in items 4 and 5 of Group 3 of Schedule 1 such as digital music manuscripts, maps or charts.