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HMRC internal manual

VAT Books

Books: Printed matter supplied with services: Introduction

You have now satisfied yourself that your article is complete. However, sometimes an article may be supplied in conjunction with services. This may mean that the article is purchased, at least in part, for its value as a service and not for its value as printed matter. If this is the case, relief under Group 3 may not be available.

You may need to consider whether the supply is a single or multiple supply. Guidance on this matter can be found in VATSC - Supply and consideration.

This section deals with the following situations where printed matter is supplied with services.

  • individually commissioned articles,
  • printed matter used to supply discount facilities,
  • printed matter supplied in conjunction with distance learning courses,
  • printed matter supplied in return for a subscription,
  • programmes supplied as part of an admission fee,
  • subsidy or vanity publishing.