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min answer › date of answer	2019-05-22
tabling member › label	Biography information for Marion Fellows
answer › question first answered	2020-06-08T14:46:16.647Z
min date	2019-06-04
answer › answering member constituency	Hereford and South Herefordshire

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registered interest

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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

date of answer

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and

answer text

answering member constituency

answering member printed

grouped question UIN

question first answered

answering member


label

tabling member


label

1200023

registered interest

date

03/06/2020

answering body

Treasury

answering dept id

answering dept short name

Treasury

answering dept sort name

Treasury

hansard heading

Audiobooks: VAT

house id

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

is ministerial correction

date of answer

08/06/2020

answer text

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. 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. The Government keeps all taxes under review, including VAT.

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