To ask the Chancellor of the Exchequer, what companies are in scope of the Digital Services Tax; and what other forms of taxation are applicable to such companies.
7 September 2020
The Digital Services Tax applies to revenues generated from the provision of search engines, social media platforms, or online marketplaces to UK users. The requirement to maintain taxpayer confidentiality means it is not possible to disclose which specific businesses will be subject to the tax.
Businesses in scope of the Digital Services Tax may also be subject to Corporation Tax, employer NICs, and other taxes, depending on their activities.