VATPOSS13500 | Other services to non-UK customers (B2C): Radio and broadcasting

The definition of broadcasting services includes transmission by audio and video signals, regardless of the means used (for example landline, line of sight or satellite link). An example of a service affected is a subscription for satellite or cable television.

However, the service of transmitting another person’s material by electronic means is not a broadcasting service but a telecommunications service.

Broadcasting services are subject to the use and enjoyment provision where the place of supply is outside the UK but consumption takes place with the UK (see VATPOSS15000).