Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many EU member states apply a reduced rate of VAT to e-publications.

The most recent EU Commission publication of Value Added Tax (VAT) rates applied in Member States notes that, as of 1 January 2019, 5 Member States applied a reduced rate of VAT to e-publications.

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 issue will be considered as part of the fiscal events process.