Under current legislation, the UK applies a zero rate of VAT to physical publications. The supply of e-publications is standard rated.<\/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>
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"} ], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 2, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }