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Digital Technology: Taxation

Question for Treasury

UIN 84236, tabled on 2 September 2020

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.

Answered on

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.

Answered by

Named day
Named day questions only occur in the House of Commons. The MP tabling the question specifies the date on which they should receive an answer. MPs may not table more than five named day questions on a single day.