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# VALUE ADDED TAX 

# 2020 No. 459 

The Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020 

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The Treasury make the following Order in exercise of the powers conferred by sections 30(4) and 96(9) of the Value Added Tax Act 1994( a ). 

## Citation and commencement 

1.  This Order may be cited as the Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020 and comes into force on 1st May 2020. 

## Amendment of Group 3 of Schedule 8 to the Value Added Tax Act 1994 

2.  Group 3( b ) of Schedule 8 to the Value Added Tax Act 1994 (zero-rating: books etc.) is amended as follows. 

3.  After Item 6 insert— 

“ 7.  The publications listed in Items 1 to 3 when supplied electronically, but excluding publications which— 

4.  For Note (1) substitute— 

(a) are wholly or predominantly devoted to advertising, or 

(b) consist wholly or predominantly of audio or video content.”. 

“(1) Items 1 to 7 do not include plans or drawings for industrial, architectural, engineering, commercial or similar purposes. 

(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.”. 

5.  After Note (2) insert— 

“(2A) Item 7 does not include services in circumstances where— 

(a) the supply of the services is connected with a supply of goods or services; and 

(b) those connected supplies are made by different suppliers.”. 

