– see also Stationery

Books printed on paper

Reduced rate in Finland

Case Law – K Oy (Case C-219/13) [2014] BVC 44

Books published on physical supports other than paper, subject to standard rate

Case Law – K Oy (Case C-219/13) [2014] BVC 44

Books, etc.

Loans, hire and shares

Commentary – Indirect Tax Reporter ¶20-550

Meaning of book

Commentary – Indirect Tax Reporter ¶20-605

Ordering via a website

Commentary – Indirect Tax Reporter ¶20-550

Photocopy or book

Commentary – Indirect Tax Reporter ¶20-643

Ruling on downloaded e-books

Commentary – Indirect Tax Reporter ¶20-550

Single or multiple supply

Commentary – Indirect Tax Reporter ¶20-550

Supplies by electronic means

Commentary – Indirect Tax Reporter ¶20-550

Zero-rating

Commentary – Indirect Tax Reporter ¶20-600 ; Indirect Tax Reporter ¶340

Broadcasting services

Commentary – Indirect Tax Reporter ¶20-639

Brochures

Brochure or information

Commentary – Indirect Tax Reporter ¶20-645

Form or brochure

Commentary – Indirect Tax Reporter ¶20-622

Zero-rating

Commentary – Indirect Tax Reporter ¶20-600 ; Indirect Tax Reporter ¶20-620

Cigarette cards

Commentary – Indirect Tax Reporter ¶20-610

Continuity publishing

Commentary – Indirect Tax Reporter ¶20-608

Design services

Commentary – Indirect Tax Reporter ¶20-637

Educational, single or compound supply

Commentary – Indirect Tax Reporter ¶15-670 ; Indirect Tax Reporter ¶50-630

Electronic publications

– see Digitised publications

Importation

Advertising material

Legislation/Regulatory – SI 1984/746 art. 5, 6, Sch. 2, Grp. 3

Relief

Legislation/Regulatory – SI 1984/746 art. 5, 6, Sch. 2, Grp. 7

Imported, absolute exemption

Commentary – Indirect Tax Reporter ¶63-810(3)

Items published in instalments

Commentary – Indirect Tax Reporter ¶20-608

Knitting patterns

Commentary – Indirect Tax Reporter ¶20-635

Local authorities and similar bodies

Commentary – Indirect Tax Reporter ¶51-535

Magazines

Agent or principal

Commentary – Indirect Tax Reporter ¶20-630

Single or multiple supply

Commentary – Indirect Tax Reporter ¶15-670 ; Indirect Tax Reporter ¶20-550

Meaning

Legislation/Regulatory – SI 1992/3222 art. 2

Photocopy or book

Commentary – Indirect Tax Reporter ¶20-643

Plans for industrial purposes, standard-rating

Commentary – Indirect Tax Reporter ¶20-550

Principle of fiscal neutrality

Case Law – K Oy (Case C-219/13) [2014] BVC 44

Promotional services

Commentary – Indirect Tax Reporter ¶20-637

Published in instalments

Legislation/Regulatory – ESC 3.15

Reading material or diary

Commentary – Indirect Tax Reporter ¶20-625

Restricted supply splitting: printed matter supplied with services

Commentary – Indirect Tax Reporter ¶20-550

Self-supply

Charity

Case Law – The Royal Society for the Encouragement of Arts, Manufacture and Commerce. [1996] BVC 2,764

Generally

Case Law – National Westminster Bank plc. [2001] BVC 2,169

Single or multiple supply

Books or magazines

Commentary – Indirect Tax Reporter ¶15-670 ; Indirect Tax Reporter ¶20-550

Boxed game

Commentary – Indirect Tax Reporter ¶15-670

CD supplied with written material

Commentary – Indirect Tax Reporter ¶20-550

Certificate supplied with booklet

Commentary – Indirect Tax Reporter ¶20-550

Company formation service: memorandum and articles of association

Commentary – Indirect Tax Reporter ¶15-670 ; Indirect Tax Reporter ¶20-550

Conditions for composite supply

Commentary – Indirect Tax Reporter ¶20-550

Correspondence course

Commentary – Indirect Tax Reporter ¶15-670 ; Indirect Tax Reporter ¶50-630

Direct mail campaign

Commentary – Indirect Tax Reporter ¶15-670

Library facilities

Commentary – Indirect Tax Reporter ¶20-550

Loose-leaf binder with CD-Roms

Commentary – Indirect Tax Reporter ¶20-550

Post and packing charges

Case Law – (1983) 1 BVC 1,176 ; (1983) 1 BVC 1,177

Presentation folders containing commemorative coins

Case Law – Milk Marketing Board. (1989) 4 BVC 569

Print of result, certificate or design

Commentary – Indirect Tax Reporter ¶15-670

Restricted supply splitting: printed matter supplied with services

Commentary – Indirect Tax Reporter ¶20-550

Teaching materials

Commentary – Indirect Tax Reporter ¶15-670
Case Law – Odhams Leisure Group Ltd v. Customs and Excise Commissioners. [1992] BVC 11 ; Odhams Leisure Group Ltd. (1989) 4 BVC 806

Trade union subscription with in-house magazine

Commentary – Indirect Tax Reporter ¶20-550

Training with written material

Commentary – Indirect Tax Reporter ¶20-550

With game

Commentary – Indirect Tax Reporter ¶15-670

Zero-rating

Admission programmes to rugby matches

Case Law – (1975) 1 BVC 1,032

Booklets

Commentary – Indirect Tax Reporter ¶20-600

Books

Commentary – Indirect Tax Reporter ¶20-600 ; Indirect Tax Reporter ¶20-605

Brochures

Commentary – Indirect Tax Reporter ¶20-600 ; Indirect Tax Reporter ¶20-620
Case Law – (1976) 1 BVC 1,053 ; Appleby Bowers v Customs and Excise Commissioners. [2001] BVC 341 ; LS & A International Ltd. (1989) 4 BVC 639 ; [1998] BVC 2,065

Card collections (recipes etc.)

Case Law – International Master Publishers Ltd. [1993] BVC 516

Children's 'cut-out-doll-dressing story book'

Case Law – (1980) 1 BVC 1,132

Children's picture/painting books

Commentary – Indirect Tax Reporter ¶20-700

Covers, cases, etc.

Commentary – Indirect Tax Reporter ¶20-850

Demonstration manuals

Case Law – John Harrison (Gatesby Ltd); Gatesby Ltd. [1991] BVC 548

Diaries and address books

Case Law – Colour Offset Ltd. [1993] BVC 915 ; Customs and Excise Commissioners v Colour Offset Ltd. [1995] BVC 31

Direct mail items, package test

Commentary – Indirect Tax Reporter ¶20-637

Family surname histories printed to order

Case Law – The Hall of Names Ltd. [1993] BVC 511

Generally

Commentary – Indirect Tax Reporter ¶20-550

Histographs

Case Law – (1984) 2 BVC 205,019

Information cards ringed together

Case Law – Infocard. [1991] BVC 617

Items published in instalments

Commentary – Indirect Tax Reporter ¶20-608

Leaflets

Commentary – Indirect Tax Reporter ¶20-600 ; Indirect Tax Reporter ¶20-610
Case Law – (1978) 1 BVC 1,070 ; (1981) 1 BVC 1,152 ; (1983) 1 BVC 1,204 ; Adland Group Co Ltd. [1993] BVC 981

Loans, hire and shares

Commentary – Indirect Tax Reporter ¶20-550

Magazine binders

Case Law – (1973) 1 BVC 1,004

Maps, charts and topographical plans

Commentary – Indirect Tax Reporter ¶20-800 ; Indirect Tax Reporter ¶340

Music (printed, duplicated or manuscript)

Commentary – Indirect Tax Reporter ¶20-750 ; Indirect Tax Reporter ¶340

Newspapers, journals and periodicals

– see Newspapers, journals and periodicals

Non-print

Commentary – Indirect Tax Reporter ¶20-550

Pamphlets

Commentary – Indirect Tax Reporter ¶20-600 ; Indirect Tax Reporter ¶20-615

Periodicals

Case Law – EMAP Consumer Magazines Ltd. [1996] BVC 2,346

Programme listings magazines

Case Law – Telewest Communications plc; Telewest Communications (Publications) Ltd. [2003] BVC 2,296

Research publications

Case Law – (1984) 2 BVC 205,120

Star registration gift pack

Case Law – Schoemann ISR (UK) Ltd. [1995] BVC 659

Supplies of books and journals through joint venture arrangement

Case Law – International Institute for Strategic Studies. [1996] BVC 2,474

Unfinished catalogue

Case Law – GUS Catalogue Order Ltd. and GUS Merchandise Corporation Ltd. (1988) 3 BVC 829