Journals & Periodicals

The supply of journals and periodicals is zero rated if supplied in paper form and standard rated if supplied electronically.

There is no definition of a “journal” or “periodical”, HMRC usually require an item to satisfy the following conditions:-

• It should be in a newspaper format or bound paper publication.
• It must be published in a series at regular intervals (more than one a year).
• It must contain information of a specialised nature, it is normally a mix of articles and stories. Publications that serve mainly to advertise own products and services would not qualify.