Value Added Tax Consolidation Act 2010 Schedule 3 paragraph 7A

Certain electronically supplied matter

Paragraph 7A of Schedule 3 applies the second reduced rate of VAT (9 per cent) to certain publications and similar material when supplied electronically, and sits alongside separate zero-rating provisions for e-books, audiobooks and e-newspapers.

• The second reduced VAT rate of 9 per cent applies to electronic versions of periodicals, brochures, leaflets, programmes, catalogues (including directories), maps, hydrographic and similar charts, children's picture, drawing or colouring books, and printed or manuscript music.
• E-books, audiobooks and e-newspapers are dealt with separately and have been zero-rated (e-newspapers from 1 January 2023; e-books and audiobooks from 1 January 2024), with no requirement that a printed equivalent exists.
• Material that is wholly or predominantly devoted to advertising, or that consists wholly or predominantly of audible music or video content, is excluded from both the zero rate and the second reduced rate and is taxable at the standard rate.
• Subscriptions for access to online research or library databases do not qualify for either the zero rate or the second reduced rate and are subject to VAT at the standard rate.