VAT on bundled offers including online press or television: allocation of the reduced rate

Article 8 of the 2018 Finance Act regulates reduced VAT rates in flat-rate bundles (internet access, television, devices) that include online press services (2.1%) or television (10%). The reduced rate now applies only to the price difference with an identical offer without these services or, failing that, to the amounts matching the cost of acquiring them. For television, this rule replaces the application of the standard rate to the whole bundle.