VATPOSS13500 - Other services to non-UK customers (B2C): Radio and broadcasting
»Ê¹ÚÌåÓýapp definition of broadcasting services includes transmission by audio and video signals, regardless of the means used (for example landline, line of sight or satellite link). An example of a service affected is a subscription for satellite or cable television.
However, the service of transmitting another person’s material by electronic means is not a broadcasting service but a telecommunications service.
Broadcasting services are subject to the use and enjoyment provision where the place of supply is outside the UK but consumption takes place with the UK (see VATPOSS15000).