SCHEDULE 8 Zero-rating
Part II The Groups
Group 3— Books, etc.
Item No.
1
Books, booklets, brochures, pamphlets and leaflets.
2
Newspapers, journals and periodicals.
3
Children’s picture books and painting books.
4
Music (printed, duplicated or manuscript).
5
Maps, charts and topographical plans.
6
Covers, cases and other articles supplied with items 1 to 5 and not separately accounted for.
F1Notes
(1)
Items 1 to 6—
(a)
do not include plans or drawings for industrial, architectural, engineering, commercial or similar purposes; but
(b)
include the supply of the services described in paragraph 1(1) of Schedule 4 in respect of goods comprised in the items.
F2(2)
Items 1 to 6 do not include goods in circumstances where—
(a)
the supply of the goods is connected with a supply of services, and
(b)
those connected supplies are made by different suppliers.
(3)
For the purposes of Note (2) a supply of goods is connected with a supply of services if, had those two supplies been made by a single supplier—
(a)
they would have been treated as a single supply of services, and
(b)
that single supply would have been a taxable supply (other than a zero-rated supply) or an exempt supply.