Question to the HM Treasury:

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

The Government keeps all taxes under review, including VAT.

Over the past year the Government has engaged with industry on this issue. It will continue to consider the benefits and risks associated with extending the zero rate of VAT to e-publications, for digital businesses, high street retailers, consumers and taxpayers.