REMOVING VAT FROM E-BOOKS: The Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020

This statutory instrument comes into force on the 1st May.  It removes VAT on certain Ebooks.

Citation and commencement

1.  This Order may be cited as the Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020 and comes into force on 1st May 2020.

Amendment of Group 3 of Schedule 8 to the Value Added Tax Act 1994

2.  Group 3(2) of Schedule 8 to the Value Added Tax Act 1994 (zero-rating: books etc.) is amended as follows.

3.  After Item 6 insert—

7.  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..

4.  For Note (1) substitute—

(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..

5.  After Note (2) insert—

(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..

6.  In Note (3)—

(a)for “Note (2)” substitute “Notes (2) and (2A);

(b)for “a supply of goods is connected with a supply of services” substitute “two supplies are connected with each other”; and

(c)in paragraph (a) omit “of services”.

 

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