VBOOKS8504 - Determining whether an e-publication is one of the publications listed above

The terms e-books, e-newspapers, e-magazines and academic e-journals are not defined in EU or UK legislation. These terms therefore take their ordinary and everyday meaning. To determine whether an e-publication falls within the list above it is necessary to consider the characteristics and purpose of the publication.

Guidance on the characteristics and purpose of printed matter can be found in VBOOKS: 3100 (Books and booklets), 3200 (Brochures and pamphlets), 3300 (leaflets), 3400 (Newspapers), 3500 (Journals and periodicals) and 3600 (Children’s picture books and painting books) – although some of the physical characteristics that apply to printed matter will not apply to e-publications.

In many cases, it will be clear whether or not the supply of an e-publication qualifies for the zero rate by considering its characteristics and purpose without carrying out a detailed assessment.

For example, an e-publication that is subject to editorial control, focussed on delivering news and providing analysis and commentary on news stories is likely to be a zero rated newspaper. This would apply to online newspapers that are updated periodically and is not limited to static digital versions of printed newspapers.

However, where an e-publication has no clear purpose, it will be necessary for businesses to consider the characteristics and purpose of the publication in more detail and to make an assessment based on the facts in each case.