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»Ê¹ÚÌåÓýapp government announced at Budget, on 11 March 2020, that it intended to legislate to apply a zero rate of VAT to the supply of certain e-publications with effect from 1 December 2020. As a result, supplies of e-books, e-newspapers, e-magazines and academic e-journals would be entitled to the same VAT treatment as supplies of their physical counterparts. »Ê¹ÚÌåÓýapp objective was to support literacy and reading in all of its forms.

Following the outbreak of the Coronavirus (COVID-19) pandemic, the government brought forward the implementation date to 1 May 2020. This was to reduce the cost of access to these publications during these challenging times when many people were confined to their homes and schools were closed.