In the ray diagram:. It works for any angle. For example:. In the second example, if a light ray travelling along the normal hits a mirror, it is reflected straight back the way it came. The reflection of light from a flat surface such as a mirror is called specular reflection — light meeting the surface in one direction is all reflected in one direction. For this purpose, a package is a collection of items printed on paper or card usually enclosed in some sort of wrapper.
The articles must physically form a package and have a common link in that they are intended to be used together, examples are:. The package test may reduce your tax burden and be simpler than the apportionment described above. It operates as follows:. In the event that the standard and zero-rated elements cost exactly the same amount, apportionment should be applied. If you supply a package to a charity you can treat some items connected with collecting monetary donations as zero-rated for the purposes of the package test.
If you link a cover-mounted item such as a sachet of perfume or a CD to a magazine, you can treat it as zero-rated if all the following conditions are met:. This linking of goods is normally done by the publisher, but can take place at any point in the distribution chain for example, distributor, retailer. If at the point of linkage the supply satisfies the terms of this concession, it becomes a single zero-rated supply and will continue to be a single supply throughout the chain.
If the supply does not satisfy the terms of the concession, you will have to consider whether the supply is a single or multiple supply under the normal rules explained above. Some contracts to supply services involve, to a greater or lesser extent, the production of goods zero-rated under Group 3. If you supply such services, you should first consider whether the supply is either:. If your services are of an original or specialist nature see paragraph 7.
If your service is of the production of goods, then it will be zero-rated where your service has produced new goods and those goods are themselves zero-rated see paragraph 7. When you also supply goods with those services as incidental products then you must standard-rate those goods even if they are zero-rated under Group 3. Here are some examples:.
New goods are produced when the essential characteristics of the goods are altered. Note in particular in the following situations. Where you have a contract to supply items that qualify for zero rating, you may zero rate any preparatory or post-production work other than alterations that you perform in conjunction with it.
This applies whether or not you itemise the various processes on your tax invoice and charge for them separately, and even if you have employed sub-contractors. As a sub-contractor you can only zero rate work if you produce new zero-rated goods.
If you do not produce zero-rated goods yourself, you cannot zero rate your supply even if you know that the final product will be zero-rated.
Therefore, if you provide typesetting only, your charge must be standard-rated. But if you bind pages together to make a book with cover you are producing a zero-rated item and your supply can be zero-rated.
There will be occasions when a sub-contractor will need to charge VAT for a contribution to the production process, although the main printer may zero rate the supply to the final customer. If these new goods would qualify for zero rating, then you have provided a zero-rated service. Any other service you provide is standard-rated including post-production alterations. For example, if you bind loose papers into a book, your service is zero-rated but if you re-cover or otherwise repair an old volume your services are standard-rated.
In the list below we give our views of the liability of items which are commonly the subject of queries about the zero rating for books. But you should not assume that an article is zero-rated under Group 3 just because it is not shown as standard-rated in the list, or determine liability by referring only to this list.
You must satisfy yourself by reference to the general body of guidance in this notice that the product qualifies for zero rating under one of the items of Group 3 reproduced at paragraph 1. With effect from 1 May , the publications falling in items 1 to 3 of Group 3 see section 1.
The following section provides guidance on the supplies of e-publications with more detailed guidance available in VBOOKS The terms e-books, e-newspapers, e-magazines, e-journals etc. To determine whether an e-publication falls within the zero rate it is necessary to consider its characteristics and purpose.
Guidance can be found in section 3 — although some of the physical characteristics that apply to printed matter will not apply to e-publications. In many cases, it will be clear whether or not the supply of an e-publication qualifies for the zero rate by considering its characteristics and purpose without carrying out a detailed assessment. For example, an e-publication that is subject to editorial control, focused on delivering news and providing analysis and commentary on news stories is likely to be a zero-rated newspaper.
This would apply to online newspapers that are updated periodically and is not limited to static digital versions of printed newspapers. However, where an e-publication has no clear purpose, it will be necessary to consider the characteristics and purposes of the publication in more detail and to make an assessment based on the facts in each case.
Determining whether an e-publication is predominantly devoted to advertising, audio or video content in many cases will be resolved by considering the purpose of the product. However, where a product has no clear purpose, businesses will need to consider all the facts and circumstances and objectively assess the relative mix of content.
In some cases, it may be appropriate to measure different types of content by performing a numerical calculation. For instance, comparing the number of news articles with the number of advertisements and video clips or by carrying out a word count or by looking at the amount of space taken up. The supply of an e-publication that does not exist in printed form will qualify for the zero rate provided it is one of the publications in section 9.
The extension to the zero rate applies only to books that were already zero-rated under UK law, when they are supplied electronically. As such, zero rating is limited to electronic equivalents of books that can be read or looked at. This includes books that are supplied electronically but which are not sold in printed form. Supplies of audiobooks remain taxable at the standard rate whether supplied in a physical or digital format.
There are different payment models for accessing e-publications — for example, pay per day, pay per publication and traditional subscription models. Provided that the supply of the e-publication qualifies for the zero rate, the form of payment or consideration may be in any form.
Where a business charges a fee to its customers to access a number of zero-rated e-publications, the supply will be zero-rated. Where a charge is made to access a mixture of standard and zero-rated e-publications, it will be necessary to apportion the fee between the standard and zero-rated elements on a fair and reasonable basis — refer to Notice section E-book readers are one form of hardware to which e-books can be downloaded before being read but are not in themselves e-books.
Therefore, supplies of such software are standard rated. The lending of any zero-rated e-publications for a charge for example, by a library is zero-rated. Supplies of intellectual property, even if they are supplied electronically, are not supplies of e-publications and are always standard rated.
Electronically supplied plans or drawings for industrial, architectural, engineering, commercial or similar purposes are specifically excluded in the legislation. The objective of the change to zero rate certain e-publications is to support literacy and reading in all of its forms, allowing e-books, e-newspapers, e-magazines and academic e-journals to be entitled to the same VAT treatment as their physical counterparts.
The scope of the measure does therefore allow for the zero rating of supplies of music manuscripts, maps and charts when they are in the form of one of the publications listed in section 9. However, this does not cover standalone items described in items 4 and 5 of Group 3 of Schedule 8 VATA such as digital music manuscripts, maps or charts.
The zero rate for e-publications applies to supplies made on or after 1 May In cases where there has been a payment for qualifying e-publications prior to 1 May and the supply is received on or after 1 May, businesses can opt to account for VAT at the date on which the supply of the service takes place instead of the date when the payment is received — and so apply the zero rate.
If you have any feedback about this notice please email: customerexperience. Find out how HMRC uses the information we hold about you. Check what you need to do. To help us improve GOV. It will take only 2 minutes to fill in. Cookies on GOV. UK We use some essential cookies to make this website work. Accept additional cookies Reject additional cookies View cookies. Hide this message. Home VAT. Contents Detail 1. Overview 2. The format of the Group 3 items 3. Meaning of the Group 3 items 4.
Items not included within any of the Group 3 items 5. Related supplies 6. Single and multiple supplies 7. Production of zero-rated goods 8. Illustrated poetry collection The Lost Words was brought to audio in the form of recordings made in the British countryside Credit: Penguin. Lennon says there are now books being recorded that would never have been considered as audiobooks 10 years ago. When Benjamin Zephaniah reads a poem called Blue Bell, the recording under that is a bluebell wood in Thorpeness in the middle of a rainstorm.
There are loads of brilliant people doing really creative audio publishing. While some audio versions of books present challenges, others offer obvious advantages. Even the densest of subjects are finding audio success — sometimes given a helping hand by a well-known narrator.
The increased profile of audiobooks also means that more A-list talent is willing to be involved. For those just discovering the format, their first experience can be a crucial one. While looking for A-list talent to narrate a book is always tempting, big names only work if they have a genuine connection with the material, she says. Authors themselves are also getting much more involved in the casting process.
Some are even writing with the audio version in mind.
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