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Posted Thu, 08 Aug 2024 16:32:15 GMT by Luke
Hello, I sell PDFs of sheet music online so that people can read and play the music I have written. 701/10: Schedule 8: Group 3 says that Item No. 4: Music (printed, duplicated or manuscript) is zero rated. This is presumably for the physical copies. VBOOKS8503, which refers to the zero rated status of certain e-publications, says "This does not cover standalone items described in items 4 and 5 of Group 3 of Schedule 1 such as digital music manuscripts, maps or charts". To be clear, the sheet music PDFs I am selling aren't manuscripts (which I understand to be the handwritten originals) but the readable publishable versions. Can you please confirm whether or not I should be charging VAT on my sheet music PDFs? (I have just become VAT registered). Many thanks
Posted Fri, 09 Aug 2024 05:50:46 GMT by HMRC Admin 25 Response
Hi Luke,
The guidance states:
The objective of the change to zero rate certain e-publications is to support literacy and reading in all of its forms, allowing e-books, e-newspapers, e-magazines and academic e-journals to be entitled to the same VAT treatment as their physical counterparts. The scope of the measure does therefore allow for the zero rating of supplies of music manuscripts, maps and charts when they are in the form of one of the publications listed in section 9.1. However, this does not cover standalone items described in items 4 and 5 of Group 3 of Schedule 8 VATA such as digital music manuscripts, maps or charts.
As you stated, a manuscript is a hand written piece of music and agree that the liability of your supplies is inconclusive.
We recommend requesting a VAT Clearance on this matter.
Please see the link below:
Find out about the Non-Statutory Clearance Service
Thank you. 



 

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