Question to the HM Treasury:
To ask Her Majesty's Government what assessment they have made of the case for reducing the VAT applied to digital reading materials with a view to supporting reading among children and young people from low-income backgrounds.
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.