VBOOKS8516 - Lending of zero rated e-publications
The lending of any zero rated e-publications for a charge (e.g. by a library) is zero rated.
The lending of any zero rated e-publications for a charge (e.g. by a library) is zero rated.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).