Electronic Publishing: VAT Zero Rating

(asked on 14th May 2019) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the amendment to the EU VAT Directive agreed in October 2018, whether there is any impediment preventing the UK from zero-rating VAT on e-publications.


Answered by
Mel Stride Portrait
Mel Stride
Secretary of State for Work and Pensions
This question was answered on 22nd May 2019

Following changes to the EU Value Added Tax (VAT) Directive which took effect in December 2018, Member States may equalise the VAT treatment of physical publications and e-publications.

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

Any amendments to the UK VAT regime as it applies to physical publications and e-publications must be carefully assessed against policy, economic and fiscal considerations.

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