Value Added Tax Consolidation Act 2010 Schedule 3 paragraph 7

Books, newspapers and other printed matter

Schedule 3 paragraph 7 applies the reduced rate of VAT to certain categories of printed matter such as periodicals, catalogues, maps and printed music, while excluding advertising material and items already excluded from the zero rate under Schedule 2.

• The reduced rate applies to periodicals, brochures, leaflets, programmes, catalogues, directories, maps, charts and printed sheet music
• Printed matter that is wholly or substantially devoted to advertising is excluded from the reduced rate
• Items listed in Schedule 2 paragraph 9(b) to (e), such as stationery, diaries, albums and books of stamps or coupons, are also excluded
• Any other printed matter not falling within the specified categories is charged at the standard rate