Zero-rating applies to supplies of certain printed matter, such as books (VATA 1994, Sch. 8, Grp. 3). However, the term ‘printed matter’ is not used in Grp. 3. Although Grp. 3 fails to define ‘books’, this term is interpreted in its ordinary, everyday sense, which in practice means that zero-rating is restricted to printed books, i.e. zero-rating does not extend to books supplied on other physical means of support, such as audiobooks and e-books.
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