Question to the HM Treasury:

To ask Her Majesty's Government what assessment they have made of the possibility of zero-rating VAT on e-publications, including audiobooks and eBooks, to bring them into line with their physical counterparts.

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. Representations on this issue are considered as part of the fiscal event process.

The impact on people from low-income backgrounds and on literacy levels of any reduction of VAT on e-publications is likely to depend on commercial decisions about the extent to which any tax saving would lead to price reductions for consumers.