Electronic Publishing: VAT

Treasury written question – answered on 5th September 2019.

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Photo of Ian Murray Ian Murray Labour, Edinburgh South

To ask the Chancellor of the Exchequer, what discussions he has had with (a) his counterparts in other EU member states and (b) industry of the potential merits of introducing a reduced rate of VAT on e-publications; and if he will make a statement.

Photo of Jesse Norman Jesse Norman The Financial Secretary to the Treasury

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.

The Government is aware of moves in some EU Member States to apply a reduced rate of VAT to e-publications. Within the UK, officials have met with a range of interested stakeholders, including representatives of the publishing industry, to better understand the functioning of the market.

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