Question to the HM Treasury:

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.

Under current legislation, the UK applies a zero rate of VAT to physical publications. The supply of e-publications is standard rated.

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.

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.