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VAT: Electronic Publishing

Treasury written question – answered on 12th December 2011.

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Photo of Tom Blenkinsop Tom Blenkinsop Opposition Whip (Commons)

To ask the Chancellor of the Exchequer whether his Department plans to introduce a zero rate of value added tax on e-books.

Photo of David Gauke David Gauke The Exchequer Secretary

Under EU law, VAT on electronic books must be charged at the standard rate. Existing agreements with our EU partners do not allow the UK or other member states to introduce a new zero-rate or extend an existing one to relieve e-books from VAT and they specifically exclude electronically supplied services, which includes e-books, from a reduced rate.

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