Journals & Periodicals

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

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.

With effect from Friday 1 May 2020, journals and periodically supplied electronically are also zero-rated. This is also the case when an e-published journal or periodical does not exist in printed form.