Goods containing text in other formats such as audio or video cassettes or CD Rom are standard-rated. ![]() Most items qualifying for the zero rating will be products of the printing industry (including items printed in Braille), but goods which are photocopied, typed or hand-written will, in some cases, also qualify. This means they are restricted to goods produced on paper and similar materials such as card (but see paragraph 3.7). The words in Group 3 are used in their ordinary, everyday sense. (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. (a) do not include plans or drawings for industrial, architectural, engineering, commercial or similar purposes ![]() (b) consist wholly or predominantly of audio or video content (a) are wholly or predominantly devoted to advertising, or The publications listed in Items 1 to 3 when supplied electronically, but excluding publications which: Music (printed, duplicated or manuscript).Ĭovers, cases and other articles supplied with items 1 to 5 and not separately accounted for. Schedule 8, Group 3 sets out books, which may be zero-rated as follows:īooks, booklets, brochures, pamphlets and leaflets.Ĭhildren’s picture books and painting books. ![]() The Value Added Tax Act 1994, section 30 provides for the zero rating of goods listed in Schedule 8 to the Act. Section 9 provides guidance on the supply of e-publications (item 7 of Group 3 of Schedule 8 to the Value Added Tax Act 1994). Sections 1 to 8 of this notice explains the nature of, and the circumstances when, you can zero rate books and other forms of printed matter (items 1 to 5 of Group 3 of Schedule 8 to the Value Added Tax Act 1994 reproduced in paragraph 1.2). A new section 9 has been incorporated to provide guidance on the VAT liability of supplies of certain electronic publications (e-publications) that became zero-rated from. Continued abuse of our services will cause your IP address to be blocked indefinitely.This notice cancels and replaces Notice 701/10 (December 2016). Please fill out the CAPTCHA below and then click the button to indicate that you agree to these terms. If you wish to be unblocked, you must agree that you will take immediate steps to rectify this issue. If you do not understand what is causing this behavior, please contact us here. If you promise to stop (by clicking the Agree button below), we'll unblock your connection for now, but we will immediately re-block it if we detect additional bad behavior.
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