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 question first answered answering member label
tabling member	label

Search

1177510

registered interest
date	10/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Electronic Publishing: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for what reasons the rate of VAT on e-publications is different from the rate for hard copy publications; and if he will make a statement.
tabling member constituency	Batley and Spen
tabling member printed	Tracy Brabin
uin	14837
answer	answer is ministerial correction date of answer 13/02/2020 answer text <p>Under current legislation, the UK applies a zero rate of VAT to physical publications. The supply of e-publications is standard rated.</p><p> </p><p>Changes were made to EU legislation in December 2018 which gave Member States the option to apply a zero rate to e-publications. This has not so far been taken up by the UK.</p><p> </p><p>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 will be considered as part of the fiscal event process.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 13/02/2020 10:58:50 answering member 3991 label Biography information for Jesse Norman
tabling member	4588 label Biography information for Tracy Brabin

1175614

registered interest
date	03/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Electronic Publishing: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential merits of removing VAT from sales of eBooks.
tabling member constituency	Batley and Spen
tabling member printed	Tracy Brabin
uin	11597
answer	answer is ministerial correction date of answer 06/02/2020 answer text <p>The Government keeps all taxes under review, including VAT.</p><p>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 event process.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 06/02/2020 12:56:03 answering member 3991 label Biography information for Jesse Norman
tabling member	4588 label Biography information for Tracy Brabin