Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment her has made of the potential merits of introducing a zero-rate of VAT for digital 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.