Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the effectiveness of the Digital Services Tax; and whether she plans to review the rate at which it is set.

Decisions on tax are a matter for the Chancellor and any changes will be announced at the budget in the usual way.

The Digital Services Tax is an interim solution to widely held concerns with the international corporate tax framework, and the UK remains committed to remove it once a global solution on the reallocation of taxing rights is in place.