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How to Zero-Rate E-Books

Amanda Tickel, Tax Partner and Harry Reeder, Director in KPMG's Information, Communication and Entertainment practice explore the disparity of treatment between conventional and electronic books

 
Amanda Tickel Tax Partner and Harry Reeder Director in KPMG's Information Communication and Entertainment practice explore the disparity of treatment between conventional and electronic books
 
When is a book not a book? When according to EU and UK VAT law as it is currently interpreted its production doesn't involve the energy-intensive processing of wood into paper and of paper into printed and bound pages. Although it remains a great novel Jane Eyre isn't a great book when it's sold in electronic form and is therefore subject to VAT.
 
The UK Government originally zero-rated books under the provisions of the

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