Thanks to everyone who replied pointing out that the 5% VAT charge could be as a result of the print +
online package.
However, the standard and premium subscriptions offer quite different levels of electronic access. The
standard subscription in particular would appear to come under VAT Information Sheet 03/01 on 'Digitised
Publications' which indicates that where the supply is clearly for the paper journal and the customer
happens to receive access for no additional cost, then the supply of goods should be zero rated.
Even if Blackwells are basing the 5% VAT on a combined rate of 70% print and 30% electronic this could
come under VAT Notice 701/11 which provides the 'package test' for determining VAT ratings, or are
these notices no longer valid?
Barbara
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