Under current legislation, the UK applies a zero rate of VAT to physical publications. The supply of e-publications is standard rated.<\/p>
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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>
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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>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2020-02-13", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-02-13T10:58:50.577Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-02-10", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Electronic Publishing: VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4588", "label" : {"_value" : "Biography information for Tracy Brabin"} } , "tablingMemberConstituency" : {"_value" : "Batley and Spen"} , "tablingMemberPrinted" : [{"_value" : "Tracy Brabin"} ], "uin" : "14837"} , {"_about" : "http://data.parliament.uk/resources/1175614", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1175614/answer", "answerText" : {"_value" : "
The Government keeps all taxes under review, including VAT.<\/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>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2020-02-06", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-02-06T12:56:03.63Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-02-03", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Electronic Publishing: VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential merits of removing VAT from sales of eBooks.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4588", "label" : {"_value" : "Biography information for Tracy Brabin"} } , "tablingMemberConstituency" : {"_value" : "Batley and Spen"} , "tablingMemberPrinted" : [{"_value" : "Tracy Brabin"} ], "uin" : "11597"} , {"_about" : "http://data.parliament.uk/resources/1173514", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1173514/answer", "answerText" : {"_value" : "
On 20 December 2019, the Government published the Independent Review of the Loan Charge and the Government\u2019s response to the Review. The Government accepted all but one of the Review\u2019s recommendations.<\/p>
<\/p>
HM Revenue and Customs (HMRC) are writing to around 50,000 individuals directly to notify them of the outcome of the review, setting out what it means for the individual and the next steps for them. Information is not currently available at constituency level for these individuals.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2020-01-30", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-01-30T13:09:21.94Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-01-27", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Tax Avoidance"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, how many individuals (a) in total and (b) per parliamentary constituency will HMRC directly notify of the changes to the application of the loan charge.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4588", "label" : {"_value" : "Biography information for Tracy Brabin"} } , "tablingMemberConstituency" : {"_value" : "Batley and Spen"} , "tablingMemberPrinted" : [{"_value" : "Tracy Brabin"} ], "uin" : "8420"} ], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 3, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }