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1200023

registered interest
date	03/06/2020
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, for what reasons audiobooks were not included in the zero-rating VAT on e-publications announced in the Budget 2020; and if he will make a statement.
tabling member constituency	Motherwell and Wishaw
tabling member printed	Marion Fellows
uin	54133
answer	answer is ministerial correction date of answer 08/06/2020 answer text <p>The extension of the zero rate of VAT has been introduced to provide consistency in approach between certain physical and digital publications in order to support reading and literacy in all its forms. Audiobooks are already taxed consistently at the standard rate in both physical and digital format.</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 both digital and physical form.</p><p> </p><p>The Government keeps all taxes under review, including VAT.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 54134 question first answered 08/06/2020 14:46:16 answering member 3991 label Biography information for Jesse Norman
tabling member	4440 label Biography information for Marion Fellows

1200024

registered interest
date	03/06/2020
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 estimate he has made of the potential cost to the Exchequer of removing VAT from audiobooks; and if he will make a statement.
tabling member constituency	Motherwell and Wishaw
tabling member printed	Marion Fellows
uin	54134
answer	answer is ministerial correction date of answer 08/06/2020 answer text <p>The extension of the zero rate of VAT has been introduced to provide consistency in approach between certain physical and digital publications in order to support reading and literacy in all its forms. Audiobooks are already taxed consistently at the standard rate in both physical and digital format.</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 both digital and physical form.</p><p> </p><p>The Government keeps all taxes under review, including VAT.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 54133 question first answered 08/06/2020 14:46:16 answering member 3991 label Biography information for Jesse Norman
tabling member	4440 label Biography information for Marion Fellows