Electronic Publishing: VAT

HM Treasury written question – answered on 9th January 2015.

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Photo of Austin Mitchell Austin Mitchell Labour, Great Grimsby

To ask Mr Chancellor of the Exchequer, what rate of VAT is payable on eBooks (a) supplied by Amazon from Luxembourg and (b) supplied in the UK.

Photo of Austin Mitchell Austin Mitchell Labour, Great Grimsby

To ask Mr Chancellor of the Exchequer, what information his Department holds for comparative purposes on VAT taxes and rates on (a) books and (b) eBooks in other EU countries.

Photo of David Gauke David Gauke The Financial Secretary to the Treasury

E-books supplied from a business in Luxembourg to a consumer in the UK are currently subject to a 3% rate of VAT in Luxembourg. E- books supplied by a UK VAT registered business are subject to UK VAT at 20%. From 1 January 2015 UK VAT of 20% will apply to both.

The European Commission publishes a summary of the VAT rates that apply in all Member States including those applicable to books and e-books. This is available on the Commission’s website at: http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/how_vat_works/rates/vat_rates_en.pdf

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