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Written Question
Audiobooks: VAT
Thursday 28th March 2024

Asked by: Mike Penning (Conservative - Hemel Hempstead)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential impact of charging VAT on (a) academic and (b) other educational audiobooks on access to education for people with (i) dyslexia, (ii) sight loss and (iii) impairment who cannot hold books.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The Government is committed to supporting those with disabilities who may struggle to access physical books and therefore rely more heavily on audiobooks. In line with its statutory obligations under the Equality Act, the Government carefully considers the impact of VAT policy on those with disabilities.

However, there is never any guarantee that any VAT cut is passed onto consumers. It is therefore not clear that cutting the VAT on audiobooks would actually benefit consumers, including those with disabilities.

Given this, the government does not currently have any plans to change the VAT treatment of audiobooks.


Written Question
Audiobooks: VAT
Thursday 28th March 2024

Asked by: Mike Penning (Conservative - Hemel Hempstead)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he has made representations to the Minister for Women and Equalities in support of a 0% VAT rate on audiobooks to prevent discrimination against people with (a) dyslexia, (b) sight (i) loss and (ii) impairment and (c) disabilities preventing them from holding a physical book.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The Government is committed to supporting those with disabilities who may struggle to access physical books and therefore rely more heavily on audiobooks. In line with its statutory obligations under the Equality Act, the Government carefully considers the impact of VAT policy on those with disabilities.

However, there is never any guarantee that any VAT cut is passed onto consumers. It is therefore not clear that cutting the VAT on audiobooks would actually benefit consumers, including those with disabilities.

Given this, the government does not currently have any plans to change the VAT treatment of audiobooks.


Division Vote (Commons)
18 Mar 2024 - Safety of Rwanda (Asylum and Immigration) Bill - View Vote Context
Mike Penning (Con) voted Aye - in line with the party majority and in line with the House
One of 313 Conservative Aye votes vs 0 Conservative No votes
Vote Tally: Ayes - 324 Noes - 253
Division Vote (Commons)
18 Mar 2024 - Safety of Rwanda (Asylum and Immigration) Bill - View Vote Context
Mike Penning (Con) voted Aye - in line with the party majority and in line with the House
One of 312 Conservative Aye votes vs 0 Conservative No votes
Vote Tally: Ayes - 322 Noes - 249
Division Vote (Commons)
18 Mar 2024 - Safety of Rwanda (Asylum and Immigration) Bill - View Vote Context
Mike Penning (Con) voted Aye - in line with the party majority and in line with the House
One of 311 Conservative Aye votes vs 0 Conservative No votes
Vote Tally: Ayes - 320 Noes - 250
Division Vote (Commons)
18 Mar 2024 - Safety of Rwanda (Asylum and Immigration) Bill - View Vote Context
Mike Penning (Con) voted Aye - in line with the party majority and in line with the House
One of 314 Conservative Aye votes vs 0 Conservative No votes
Vote Tally: Ayes - 324 Noes - 251
Division Vote (Commons)
18 Mar 2024 - Safety of Rwanda (Asylum and Immigration) Bill - View Vote Context
Mike Penning (Con) voted Aye - in line with the party majority and in line with the House
One of 310 Conservative Aye votes vs 1 Conservative No votes
Vote Tally: Ayes - 320 Noes - 251
Division Vote (Commons)
18 Mar 2024 - Safety of Rwanda (Asylum and Immigration) Bill - View Vote Context
Mike Penning (Con) voted Aye - in line with the party majority and in line with the House
One of 313 Conservative Aye votes vs 0 Conservative No votes
Vote Tally: Ayes - 318 Noes - 255
Division Vote (Commons)
18 Mar 2024 - Safety of Rwanda (Asylum and Immigration) Bill - View Vote Context
Mike Penning (Con) voted Aye - in line with the party majority and in line with the House
One of 311 Conservative Aye votes vs 1 Conservative No votes
Vote Tally: Ayes - 321 Noes - 252
Division Vote (Commons)
18 Mar 2024 - Safety of Rwanda (Asylum and Immigration) Bill - View Vote Context
Mike Penning (Con) voted Aye - in line with the party majority and in line with the House
One of 315 Conservative Aye votes vs 1 Conservative No votes
Vote Tally: Ayes - 324 Noes - 253