Show Search Form

Search Results

registered interest	true false
date	exactly: or between: and
answering body
answering dept id
answering dept short name
answering dept sort name
hansard heading
house id
legislature	pref label
question text
tabling member constituency
tabling member printed
uin
answer	is ministerial correction true false date of answer exactly: or between: and answer text answering member constituency answering member printed grouped question UIN question first answered answering member label
tabling member	label

Search

1698316

	registered interest
	date	25/03/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Audiobooks: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the compatibility of the (a) Government’s policy on charging VAT on audiobooks and (b) provisions of the Equality Act 2010 on people (i) with dyslexia, (ii) with sight loss or impairment and (iii) who are unable to hold books.
	tabling member constituency	Hemel Hempstead
	tabling member printed	Sir Mike Penning
	uin	20227
	answer	answer is ministerial correction date of answer 16/04/2024 answer text <p>The Government is committed to supporting those with disabilities who may struggle to access physical books and therefore rely more heavily on audiobooks. In line with its statutory obligations under the Equality Act, the Government carefully considers the impact of VAT policy on those with disabilities</p><p><br>However, there is never any guarantee that any VAT cut is passed onto consumers. It is therefore not clear that cutting the VAT on audiobooks would benefit consumers, including those with disabilities. <br> <br>The government does not currently have any plans to change the VAT treatment of audiobooks.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 16/04/2024 10:48:53 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	1528 label Biography information for Sir Mike Penning

1698139

	registered interest
	date	22/03/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Audiobooks: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the potential impact of charging VAT on (a) academic and (b) other educational audiobooks on access to education for people with (i) dyslexia, (ii) sight loss and (iii) impairment who cannot hold books.
	tabling member constituency	Hemel Hempstead
	tabling member printed	Sir Mike Penning
	uin	20033
	answer	answer is ministerial correction date of answer 28/03/2024 answer text <p>The Government is committed to supporting those with disabilities who may struggle to access physical books and therefore rely more heavily on audiobooks. In line with its statutory obligations under the Equality Act, the Government carefully considers the impact of VAT policy on those with disabilities.</p><p> </p><p>However, there is never any guarantee that any VAT cut is passed onto consumers. It is therefore not clear that cutting the VAT on audiobooks would actually benefit consumers, including those with disabilities.</p><p> </p><p>Given this, the government does not currently have any plans to change the VAT treatment of audiobooks.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston grouped question UIN 20034 question first answered 28/03/2024 13:38:55 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	1528 label Biography information for Sir Mike Penning

1698140

	registered interest
	date	22/03/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Audiobooks: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he has made representations to the Minister for Women and Equalities in support of a 0% VAT rate on audiobooks to prevent discrimination against people with (a) dyslexia, (b) sight (i) loss and (ii) impairment and (c) disabilities preventing them from holding a physical book.
	tabling member constituency	Hemel Hempstead
	tabling member printed	Sir Mike Penning
	uin	20034
	answer	answer is ministerial correction date of answer 28/03/2024 answer text <p>The Government is committed to supporting those with disabilities who may struggle to access physical books and therefore rely more heavily on audiobooks. In line with its statutory obligations under the Equality Act, the Government carefully considers the impact of VAT policy on those with disabilities.</p><p> </p><p>However, there is never any guarantee that any VAT cut is passed onto consumers. It is therefore not clear that cutting the VAT on audiobooks would actually benefit consumers, including those with disabilities.</p><p> </p><p>Given this, the government does not currently have any plans to change the VAT treatment of audiobooks.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston grouped question UIN 20033 question first answered 28/03/2024 13:38:55 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	1528 label Biography information for Sir Mike Penning

1607720

	registered interest
	date	27/03/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Audiobooks: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what recent representations he has received on the fairness of the level of VAT on audiobooks.
	tabling member constituency	Birmingham, Selly Oak
	tabling member printed	Steve McCabe
	uin	174189
	answer	answer is ministerial correction date of answer 30/03/2023 answer text <p>The Chancellor regularly receives representations from stakeholders across a range of issues and keeps all taxes under review. In common with many goods and services, audiobooks are taxed at the standard rate in both physical and digital format and there are no current plans to change that.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 30/03/2023 12:09:57 answering member 4399 label Biography information for Victoria Atkins
	tabling member	298 label Biography information for Steve McCabe

1541249

	registered interest
	date	09/11/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Audiobooks: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he plans to introduce a zero rating of VAT for audiobooks.
	tabling member constituency	Birmingham, Selly Oak
	tabling member printed	Steve McCabe
	uin	83519
	answer	answer is ministerial correction date of answer 16/11/2022 answer text <p>An extension of the zero rate of VAT was introduced in May 2020 to provide consistency in approach between certain physical and digital publications. Audiobooks are already taxed consistently at the standard rate in both physical and digital format.</p><p>Providing VAT relief for audiobooks would have a fiscal cost and should be viewed in the context of over £50 billion of other requests for relief from VAT that the Government has received since the EU referendum.</p><p>Although the Government keeps all taxes under review, there are no plans to change the rate of VAT on audiobooks.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 83520 83521 question first answered 16/11/2022 14:35:12 answering member 4399 label Biography information for Victoria Atkins
	tabling member	298 label Biography information for Steve McCabe

1541251

	registered interest
	date	09/11/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Audiobooks: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he has made a recent assessment with Cabinet colleagues of the potential impact of audiobooks on increasing engagement with reading for people with disabilities and other underrepresented readers; and whether he plans to introduce a zero rating of VAT for audiobooks.
	tabling member constituency	Birmingham, Selly Oak
	tabling member printed	Steve McCabe
	uin	83520
	answer	answer is ministerial correction date of answer 16/11/2022 answer text <p>An extension of the zero rate of VAT was introduced in May 2020 to provide consistency in approach between certain physical and digital publications. Audiobooks are already taxed consistently at the standard rate in both physical and digital format.</p><p>Providing VAT relief for audiobooks would have a fiscal cost and should be viewed in the context of over £50 billion of other requests for relief from VAT that the Government has received since the EU referendum.</p><p>Although the Government keeps all taxes under review, there are no plans to change the rate of VAT on audiobooks.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 83519 83521 question first answered 16/11/2022 14:35:12 answering member 4399 label Biography information for Victoria Atkins
	tabling member	298 label Biography information for Steve McCabe

1541252

	registered interest
	date	09/11/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Audiobooks: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits for equality for people who are visually impaired of removing of VAT on audiobooks.
	tabling member constituency	Birmingham, Selly Oak
	tabling member printed	Steve McCabe
	uin	83521
	answer	answer is ministerial correction date of answer 16/11/2022 answer text <p>An extension of the zero rate of VAT was introduced in May 2020 to provide consistency in approach between certain physical and digital publications. Audiobooks are already taxed consistently at the standard rate in both physical and digital format.</p><p>Providing VAT relief for audiobooks would have a fiscal cost and should be viewed in the context of over £50 billion of other requests for relief from VAT that the Government has received since the EU referendum.</p><p>Although the Government keeps all taxes under review, there are no plans to change the rate of VAT on audiobooks.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 83519 83520 question first answered 16/11/2022 14:35:12 answering member 4399 label Biography information for Victoria Atkins
	tabling member	298 label Biography information for Steve McCabe

1461239

	registered interest
	date	10/05/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Audiobooks: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	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.
	tabling member constituency	Darlington
	tabling member printed	Peter Gibson
	uin	454
	answer	answer is ministerial correction date of answer 18/05/2022 answer text <p>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.</p><p>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.</p><p>The Government keeps all taxes under review, including VAT, but there are no current plans to extend the VAT zero rate to audiobooks.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 18/05/2022 14:43:36 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4754 label Biography information for Peter Gibson

1454111

	registered interest
	date	24/03/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Audiobooks: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, with reference to research from the National Literacy Trust and Audible on the impact on the mental health of adults of listening to audiobooks, if he will make it his policy to remove VAT on audiobooks to bring tax policy in line with the zero VAT on physical and ebooks.
	tabling member constituency	Mitcham and Morden
	tabling member printed	Siobhain McDonagh
	uin	146542
	answer	answer is ministerial correction date of answer 01/04/2022 answer text <p>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.</p><p> </p><p>In UK law, a book is deemed to be something that is read or looked at; a definition that does not include audio content in either digital or physical form.</p><p> </p><p>The Government keeps all taxes under review, including VAT, but there are no current plans to extend the VAT zero rate to audiobooks.</p><p> </p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 01/04/2022 13:41:27 answering member 4517 label Biography information for Lucy Frazer
	tabling member	193 label Biography information for Dame Siobhain McDonagh

1451741

	registered interest
	date	15/03/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Audiobooks: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, about the potential merits of levying VAT on audiobooks.
	tabling member constituency	Northampton South
	tabling member printed	Andrew Lewer
	uin	141344
	answer	answer is ministerial correction date of answer 23/03/2022 answer text <p>Audiobooks, in both physical and digital format, are subject to VAT at the standard rate.</p><p> </p><p>VAT has been designed as a broad-based tax on consumption, and the 20 per cent standard rate applies to the vast majority of goods and services, including audiobooks. VAT raised around £130 billion in 2019-20 and helps to fund key spending priorities.</p><p> </p><p>VAT, as a matter of tax policy, is overseen by the HM Treasury. There are no planned discussions between the Chancellor of the Exchequer and the Secretary of State for Digital, Culture, Media and Sport on the merits of levying VAT on audiobooks.</p><p> </p><p>The Government keeps all taxes under review, including VAT.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 23/03/2022 16:42:07 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4659 label Biography information for Andrew Lewer