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Publications supplied electronically—scope of zero-rating

VATA 1994, Sch 8, Group 3, Item 7 provides for zero-rating of the publications listed in VATA 1994, Items 1 to 3 when 'supplied electronically', namely:

1. Ìý

   •ÌýÌýÌýÌý books, booklets, brochures, pamphlets and leaflets (see V4.273A)

2. Ìý

   •ÌýÌýÌýÌý newspapers, journals and periodicals (see V4.273B)

3. Ìý

   •ÌýÌýÌýÌý children's picture books and painting books (see V4.273B)

The following are specifically excluded from the zero-rating for publications supplied electronically²:

1. Ìý

   •ÌýÌýÌýÌý publications which are wholly or predominantly devoted to advertising

2. Ìý

   •ÌýÌýÌýÌý publications which consist wholly or predominantly of audio or video content

The zero-rating does not extend to plans or drawings for industrial, architectural, engineering, commercial or similar purposes³ (see V4.273). Nor does zero-rating extend to services where the supply of services is connected with a supply of goods or services; and those connected supplies are made by different suppliers⁴