VBOOKS8501 - Legal vires for these changes

The EU vires for these changes are contained in Council Directive (EU) 2018/1713 which gives EU member States (including the UK during the Transition Period) that have a zero rate for printed matter the option of extending that VAT zero rate to the electronic equivalent of the physical products that were zero rated on 1 January 2017.

The UK vires for these changes are contained in sections 30(4) and 96(9) of the Value Added Tax Act 1994 (“the Act”). These give HM Treasury the power to make an order to amend the scope of Group 3 of Schedule 8 to the Act (“Group 3”), which contains the legal provisions relating to the UK’s VAT zero rate for the supply of printed matter and e-publications.