SCHEDULES
SCHEDULE 8 Zero-rating
Part II The Groups
Group 3— Books, etc.
1 Item No.
Books, booklets, brochures, pamphlets and leaflets.
2
Newspapers, journals and periodicals.
3
Children’s picture books and painting books.
4
Music (printed, duplicated or manuscript).
5
Maps, charts and topographical plans.
6
Covers, cases and other articles supplied with items 1 to 5 and not separately accounted for.
F17
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.
F8Notes
F61
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.
F22
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.
F52A
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 F4Notes (2) and (2A)F3two 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 F7..., and
b
that single supply would have been a taxable supply (other than a zero-rated supply) or an exempt supply.