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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, whether he has made an assessment of the effect of VAT on e-publications on children’s literacy in the UK; and if he will make a statement.

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

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.

The impact on literacy of any reduction of VAT on e-publications is likely to depend on commercial decisions about the extent to which any tax saving would lead to price reductions for consumers, and any associated behavioural changes.

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