With effect from 1 January 2023, the zero rate of Value-Added Tax (VAT) applies to e-newspapers excluding:
- e-newspapers wholly, or predominantly, devoted to advertising
- e-newspapers which consist wholly, or predominantly, of audible music or video content.
Prior to 1 January 2023, the second reduced rate of VAT applied to e-newspapers.
The second reduced rate of VAT applies to certain electronic publications. Electronic publications include certain e-periodicals, e-books and the electronic publication of:
- audio books, brochures, leaflets and similar publications
- children’s picture, drawing or colouring books
- music printed, or in, manuscript form
- maps, hydrographic and similar charts
- catalogues, including directories and similar printed matter
Further guidance contains more detailed information on the VAT treatment of electronic publications.