Electronic publications

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
  • and
  • 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
  • and
  • catalogues, including directories and similar printed matter

Further guidance contains more detailed information on the VAT treatment of electronic publications.