VAT is only levied on payments for BBC7 and new media service payments. Performers
who are VAT Registered are asked to complete and return a self-billing VAT form.
The BBC cable retransmission and most performers’ rights payments fall outside the
scope of UK VAT. This is determined by Schedule 5 of the UK VAT Act 1994 in relation
to revenue that is received from a business that belongs outside the UK.