Is selling a license Vatable?

We are selling rights for another party to use the text from one of our books that they would re-use in their own material. Would this be vat-able? I know books are zero rated but would this apply in this case? There would be no royalties received.

The sale of royalties or intellectual property (IP) would be a taxable supply. Where you are selling the "rights" to use text or photographs, that is also a taxable activity. You then refer to the place of supply of services rules https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a and if your customer (the one buying the rights) is in UK, then UK VAT applies, if the customer is outside of the UK then your supply would be outside the scope of VAT.

Hi 
 

Lexus ,   This would be a vatable supply at 20%. There are zero rated reliefs for most supplies of printed matter and electonic equivalents but this would  not cover selling the rights to text. Thank you .