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Digital publications presently incur a VAT charge of 20% in the UK whereas printed publications has always been zero-rated for VAT purposes.

From 1 December 2020, the zero-rate of VAT will also apply to the sale of e-publications such as e-books, e-newspapers, e-magazines and academic e-journals.  The VAT treatment will therefore be in line with the VAT treatment of the same physical publications.

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