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Electronic Publishing: VAT

Question for Treasury

UIN 150547, tabled on 6 June 2018

To ask Mr Chancellor of the Exchequer, whether he has made an assessment of the effect on the public purse of reducing the rate of VAT on on e-books, digital newspapers and magazines and other e-publications; and if he will make a statement.

Answered on

14 June 2018

Under EU law, a standard rate of VAT must be applied to e-publications. Although Member States are discussing a legislative proposal to allow the application of a zero rate of VAT to e-publications, this is yet to be agreed.

Answered by

Treasury