Electronic subscriptions are subject to VAT, whereas print is zero
rated, and print (with 'free' electronic access) is usually also zero
rated. Even though the nett cost of electronic subscriptions is often
lower, the total cost, including VAT, is usually higher than either
print or print with electronic.
Although an institution may be able to reclaim VAT, its library service
does not necessarily benefit from this. As far as the library budget is
concerned, electronic access is generally more expensive than print with
electronic.
The main reason for moving to electronic only is to reduce the staff
time involved in processing print journals.
The most cost-effective option at present, taking into account both
staffing and materials budgets, would therefore seem to be to continue
to subscribe to print with electronic, but not to add the print issues
to stock and simply send them for recycling on receipt.
I would be interested to know whether any libraries have adopted this
policy.
John
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John Wintrip, Faculty Librarian (Applied Sciences)
Bolland Library, University of the West of England, Coldharbour Lane,
Bristol,
BS16 1QY, United Kingdom.
e-mail: [log in to unmask]
Tel: 0117 3282495 Fax: 0117 3282407
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