The purchase of some printed items is zero-rated whilst others are standard rated. Since May 2020, electronic versions may also be zero-rated, with a small number of exceptions.
Below is a list of some of the zero-rated items and standard items:
Certain other printed material is also zero-rated including:
NB: There doesn’t have to be a printed copy of the publication in existence for this VAT treatment to apply.
Where research outputs are distributed online via a dedicated open-access publisher, fees payable to the publisher are subject to Standard Rate VAT. If the publisher is based outside the UK, this will be via the reverse charge process (CUFS tax code ‘SERVICES TAX’) – see Purchasing services from outside the UK [1]
Read and Publish arrangements can differ depending on the specific details. Generally, a charge is made that covers both a publishing fee (standard rated) and a read fee (zero-rated). The specific arrangement and the way in which it is invoiced will influence the VAT liability.
Some publishers have agreed a specific split with HMRC:
If invoiced as 2 separate supplies:
Publish element | Standard rated |
Read element | Zero rated |
If invoiced as a single supply, it is likely to be Standard rated.