Even if a work itself is not exempt, it is possible that its supply is. An exempt supply is one which is neither ‘a supply for reward’ nor ‘in the course or furtherance of a business’. So, if there is no reward (eg exchange of money) associated in any way with the transaction, and as long as the supply is entirely unrelated to any business activity, the supply could be considered exempt.
This would not be the case, for instance, if videos were being lent or given away to attract customers to a shop, even one whose actual business was unrelated to video.
There are other circumstances in which a supply can be considered exempt, such as the record of an event which is to be circulated only to those connected with the event – e.g. a wedding video, festival/exhibition, government and embassy/mission agency works e.g awareness programs Further advice on exempt video works may be obtained from our offices.