The AIB has received formal position statement from the UK’s VAT collector (HMRC) regarding RES GOs (known as REGOs in the UK).
The HMRC responded, “Subject to any further information that you may provide, we consider that where REGOs are purchased "over the counter" or otherwise traded in the UK, they are supplies of information in electronic form and, as such, are standard rated taxable supplies.”
For more information on the VAT rules and GOs click here