Manuscript pen set manuals#

These are not defined in law and whether a particular product qualifies as a brochure or pamphlet is a matter of fact and impression.īrochures usually consist of several sheets of reading matter fastened or folded together, which are not necessarily bound in covers. products that are essentially stationery items, for example, diaries and address books.picture card and stamp albums, unless they contain a substantial amount of reading matter which is complete in itself, and no more than 25% of the album is set aside for the mounting of cards and stamps.books of plans or drawings for industrial, architectural, engineering, commercial or similar purposes.The same applies to exam papers in question and answer format provided they qualify as books, booklets, brochures, pamphlets or leaflets.īut supplies of the following are standard-rated: School work books and other educational texts in question and answer format, are zero-rated because the spaces provided for the insertion of answers are incidental to the essential character of the book or booklet. amendments to zero-rated loose-leaf books, even if issued separately.

Manuscript pen set manuals#

loose-leaf books, manuals or instructions, whether complete with their binder or not.collections of letters or documents permanently bound in covers.Supplies of any of the following are zero-rated: They may be printed in any language or characters (including Braille or shorthand), photocopied, typed or hand-written, so long as they are found in book or booklet form. These normally consist of text or illustrations, bound in a cover stiffer than their pages. However, some of the physical characteristics that apply to printed matter will not apply to e-publications. Whether a particular item falls within those meanings depends mainly on its physical characteristics and function but also, to a lesser extent, on its content. The meaning of the individual items is explained in detail here. The supply of certain e-publications falling within item 7 of Group 3 is zero-rated from and further guidance can be found in section 9. Transcripts or print-outs made of such information are zero-rated if they are supplied in the form of books, booklets, brochures, pamphlets or leaflets as defined in section 3. This includes the storage and distribution of text by fax, e-mail, microfiche, or any similar process. Goods containing text in other formats such as audio or video cassettes or CD Rom are standard-rated. Most items qualifying for the zero rating will be products of the printing industry (including items printed in Braille), but goods which are photocopied, typed or hand-written will, in some cases, also qualify. This means they are restricted to goods produced on paper and similar materials such as card (but see paragraph 3.7). The words in Group 3 are used in their ordinary, everyday sense. (1A) Items 1 to 6 include the supply of the services described in paragraph 1(1) of Schedule 4 in respect of goods comprised in the items. (a) do not include plans or drawings for industrial, architectural, engineering, commercial or similar purposes (b) consist wholly or predominantly of audio or video content (a) are wholly or predominantly devoted to advertising, or The publications listed in Items 1 to 3 when supplied electronically, but excluding publications which: Music (printed, duplicated or manuscript).Ĭovers, cases and other articles supplied with items 1 to 5 and not separately accounted for. Schedule 8, Group 3 sets out books, which may be zero-rated as follows:īooks, booklets, brochures, pamphlets and leaflets.Ĭhildren’s picture books and painting books. The Value Added Tax Act 1994, section 30 provides for the zero rating of goods listed in Schedule 8 to the Act. Section 9 provides guidance on the supply of e-publications (item 7 of Group 3 of Schedule 8 to the Value Added Tax Act 1994). Sections 1 to 8 of this notice explains the nature of, and the circumstances when, you can zero rate books and other forms of printed matter (items 1 to 5 of Group 3 of Schedule 8 to the Value Added Tax Act 1994 reproduced in paragraph 1.2). A new section 9 has been incorporated to provide guidance on the VAT liability of supplies of certain electronic publications (e-publications) that became zero-rated from. This notice cancels and replaces Notice 701/10 (December 2016).