There's not been a change in the law - VAT was always chargeable on electronic subscriptions; it's just that in the past publishers have bundled print and electronic together, offering print at a fee and (as far as the taxman was concerned) giving the electronic version bundled in for nothing, thereby saving libraries the VAT. It's possible that HMRC has noticed this little wheeze and is tightening up.
Charles
Professor Charles Oppenheim
Head
Department of Information Science
Loughborough University
Loughborough
Leics LE11 3TU
Tel 01509-223065
Fax 01509 223053
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-----Original Message-----
From: An informal open list set up by the UK Serials Group [mailto:[log in to unmask]] On Behalf Of Ward, Helen
Sent: 25 June 2008 08:00
To: [log in to unmask]
Subject: Re: [LIS-E-JOURNALS] VAT and print+electronic
Dear Sue
I think you'll find a number of publishers making this announcement in the coming months. Certainly we have had an early warning from our journal agent that VAT will apply to the electronic element of print plus e subscriptions from 2009 wherever they are notified by a publisher.
Regards
Helen
==========================
Helen Ward
Collections Manager
Information Services
Kingston University
Penrhyn Road
Kingston upon Thames
Surrey KT1 2EE
Tel. +44 (0)20 8417 2312
Fax. +44 (0)20 8417 2111
Email [log in to unmask]
===============================
-----Original Message-----
From: An informal open list set up by the UK Serials Group [mailto:[log in to unmask]] On Behalf Of Susan Bate
Sent: 24 June 2008 17:04
To: [log in to unmask]
Subject: [LIS-E-JOURNALS] VAT and print+electronic
Dear All,
I have recently received a letter from a European publisher to say from 2009 they have to charge VAT on the electronic element of
print+electronic titles. It seems to be a change in the law in Europe.
Or possibly a local change. Has anybody else come across this?
I have seen something similar before, when several years ago UK publishers started sending out "free" CD versions of looseleaf works with their print equivalent. The UK Customs and Excise required them to charge VAT on a small percentage of the total cost which luckily was pretty negligible.
I know VAT and libraries is different from VAT and other industries within Europe but I still find it a rather disturbing development and one hopefully the UK authorities don't pick up on.
Best wishes
Sue Bate
Head of Serials
Sue Bate
The John Rylands University Library
The University of Manchester
Oxford Road
Manchester
M13 9PP
UK
Tel:- 0161-275-3748
Fax:- 0161-275-3759
VAT Number GB 849 7389 56
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