Question to the HM Treasury:

To ask Her Majesty's Government, further to the Written Answer by Lord Bates on 26 November (HL11364), whether they have begun assessing the equalities impact of applying a zero VAT rate to e-publications; and whether any such assessments will include the impact on literacy rates in relation to children from disadvantaged backgrounds.

The Government keeps all taxes under review, including VAT on e-publications.

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.