To ask the Chancellor of the Exchequer, what plans he has to remove VAT on audiobooks to bring tax policy in line with the zero VAT rate on physical and ebooks.

At March Budget 2020, the Government announced the introduction of a zero rate of VAT on certain e-publications, including e-books, to support literacy and reading in all its forms and make it clear that e-books, e-newspapers, e-magazines, and academic e-journals are entitled to the same VAT treatment as their physical counterparts.

The extension of the zero rate of VAT to e-publications was introduced to provide consistency of approach between certain physical and digital publications, to support reading and literacy in all its forms. Audiobooks are already taxed consistently at the standard rate in both physical and digital formats.

The Government keeps all taxes under review, including VAT, but there are no current plans to extend the VAT zero rate to audiobooks.