Question to the HM Treasury:

To ask the Chancellor of the Exchequer, for what reasons audiobooks were not included in the zero-rating VAT on e-publications announced in the Budget 2020; and if he will make a statement.

The extension of the zero rate of VAT has been introduced to provide consistency in approach between certain physical and digital publications in order to support reading and literacy in all its forms. Audiobooks are already taxed consistently at the standard rate in both physical and digital format.

In UK law, a book is deemed to be something that is read or looked at, a definition that does not include audio content in both digital and physical form.

The Government keeps all taxes under review, including VAT.