Value Added Tax Consolidation Act 2010 Schedule 2 paragraph 9A

Certain electronically supplied matter

Paragraph 9A of Schedule 2 zero-rates the electronic supply of books, newspapers and audiobooks, subject to exclusions for content that is predominantly advertising, video or music.

• The electronic supply of books, newspapers and audiobooks qualifies for the zero rate of VAT.
• Publications that consist wholly or predominantly of advertising, video content or audible music are excluded from the zero rate.
• Certain printed matter listed in paragraph 9 of Schedule 2 and certain electronic publications listed in paragraph 7A of Schedule 3 are also excluded.
• The provision was introduced by Finance Act 2022 and amended by Finance (No. 2) Act 2023.