A zero-rate for digitised publications was introduced with effect from 1 May 2020 (see ¶20-580). The commentary below applies to digital publications supplied before 1 May 2020. It does not take account of ongoing legislation following the recent Court of Appeal decision in R & C Commrs v News Corp UK & Ireland Ltd [2021] BVC 2 and which the taxpayer is now seeking leave to appeal to the Supreme Court.

For further details on the legal challenges to the pre-1 May 2020 position see ¶20-580.

VAT Information Sheet 3/2001 has guidance on digitised publications, including packages of both digitised and paper publications.

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