![]() ![]() 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. Plus, our product is proudly Made in Britain.This notice cancels and replaces Notice 701/10 (December 2016). From our Callicreative Markers to our dip pens and inks, through to our unique Calligraphy Pencil, Manuscript Pen Company have the solution for all your creative needs. Innovation is at our core and we continue to push the boundaries of what calligraphy pens and crafts sets can be. ![]() The home of creativity, combining generations of know-how with modern artistic flair, Manuscript has the broadest, most colourful and most trusted products on the market! Whether you rarely put pen to paper or can’t get away from your drawing board, we’ve got a pen, a pencil or a piece of stationery for you. , we’ve come a long way since 1856 and continue to produce calligraphy pens and quality nibs to get people writing – be it Arabic calligraphy or hand lettering!Ĭalligraphy pens, wax sealing sets, markers and gift sets for those who love writing, Manuscript have a material to suit every creative. Through our association with D Leonardt and Co. ![]() From fountain pens to wax seals, we’re the company manufacturing materials for artists, authors and writers throughout the globe. Combining heritage and modern design, Manuscript Pen Company is a family brand that has been producing creative tools in Britain since 1856. ![]()
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