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, which is downloadable from the Download Forms section of this website.
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.