Is there VAT on standalone digital maps and music?
Standalone digital maps and music are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 9.13.
PRIVATE & CONFIDENTIAL
Everything appears to be in order. Twenty per cent, please.
Standalone digital maps and music
20% VAT
The digital zero rate covers e-books, e-magazines, e-newspapers and e-journals. A standalone digital map, chart or piece of sheet music isn't one of those, so it's standard-rated.
Is there VAT on standalone digital maps and music?
Standalone digital maps and music are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 9.13. The digital zero rate covers e-books, e-magazines, e-newspapers and e-journals. A standalone digital map, chart or piece of sheet music isn't one of those, so it's standard-rated.
Where does this come from?
HMRC VAT Notice 701/10, paragraph 9.13, HMRC's guidance on zero rating books and printed matter. Read the notice on GOV.UK ↗
