Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether Amazon will be subject to the Digital Services Tax.

The Digital Services Tax is designed to ensure that search engines, social media platforms, and online marketplaces pay UK tax that reflects the value they derive from UK users.

While the Government is unable to discuss specific businesses, a number of businesses have made public statements confirming that they expect to be subject to the tax.

The tax is a temporary measure, which will be removed once an appropriate global solution is in place.