Treasury written question – answered at on 19 July 2019.
To ask the Chancellor of the Exchequer, how many EU member states apply a reduced rate of VAT to e-publications.
To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of the adoption of the amendment to Directive 2006/112/EC on rates of value added tax for books, newspapers and periodicals by the EU Council; and if he will make a statement.
The most recent EU Commission publication of Value Added Tax (VAT) rates applied in Member States notes that, as of 1 January 2019, 5 Member States applied a reduced rate of VAT to e-publications.
The Government keeps all taxes under review, including VAT.
Any amendments to the VAT regime as it applies to physical publications and e-publications must be carefully assessed against policy, economic and fiscal considerations. Any representations on this issue will be considered as part of the fiscal events process.
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