Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 3 December 2018 to Question 196811, what assessment he has made against policy, economic and fiscal considerations of the possibility of extending the zero rate of VAT to digital publications.

The Government keeps all taxes under review, including VAT on e-publications.

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.