Value Added Tax Act 1994

Group 3— Books, etc.U.K.

Item No.U.K.

1Books, booklets, brochures, pamphlets and leaflets.

2U.K.Newspapers, journals and periodicals.

3U.K.Children’s picture books and painting books.

4U.K.Music (printed, duplicated or manuscript).

5U.K.Maps, charts and topographical plans.

6U.K.Covers, cases and other articles supplied with items 1 to 5 and not separately accounted for.

[F17.U.K.The publications listed in Items 1 to 3 when supplied electronically, but excluding publications which—

(a)are wholly or predominantly devoted to advertising, or

(b)consist wholly or predominantly of audio or video content.]

Textual Amendments

[F2Notes]U.K.

[F3(1)Items 1 to 7 do not include plans or drawings for industrial, architectural, engineering, commercial or similar purposes.

(1A)Items 1 to 6 include the supply of the services described in paragraph 1(1) of Schedule 4 in respect of goods comprised in the items.]

[F4(2)Items 1 to 6 do not include goods in circumstances where—

(a)the supply of the goods is connected with a supply of services, and

(b)those connected supplies are made by different suppliers.

[F5(2A)Item 7 does not include services in circumstances where—

(a)the supply of the services is connected with a supply of goods or services; and

(b)those connected supplies are made by different suppliers.]

(3)For the purposes of [F6Notes (2) and (2A)] [F7two supplies are connected with each other] if, had those two supplies been made by a single supplier—

(a)they would have been treated as a single supply F8..., and

(b)that single supply would have been a taxable supply (other than a zero-rated supply) or an exempt supply.]

Textual Amendments

F2Words in Sch. 8 Pt. II Group 3 Notes substituted (with effect in accordance with s. 75(4) of the amending Act) by Finance Act 2011 (c. 11), s. 75(2)

F3Sch. 8 Pt. II Group 3 Notes (1)(1A) substituted for Sch. 8 Pt. II Group 3 Note (1) (1.5.2020) by The Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020 (S.I. 2020/459), arts. 1, 4

F4Sch. 8 Pt. II Group 3 Notes (2)(3) inserted (with effect in accordance with s. 75(4) of the amending Act) by Finance Act 2011 (c. 11), s. 75(3)