Question to the HM Treasury:
To ask the Chancellor of the Exchequer, for what reasons ebooks are not zero-rated to protect the accessibility of knowledge.
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.