Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, whether music students who make their music available via (a) www.bandcamp.com and (b) other sharing platforms will be required to register for VAT from 1 January 2015.

The changes to the VAT place of supply rules were announced at the 2013 Budget. In 2013, HM Revenue and Customs (HMRC) established an external working group focussing on the interests of small and medium sized businesses to consider the effect of the changes. In recent weeks the Treasury and HMRC have also had meetings with Enterprise Nation and individual micro businesses to listen to their views.