Mentions:
1: Mike Penning (Con - Hemel Hempstead) raised with her before the discrimination against people who are visually impaired, who have to pay VAT - Speech Link
Mentions:
1: Tom Hunt (Con - Ipswich) She was concerned about any proposal to put VAT on school fees—she feels all this will do is put up school - Speech Link
2: David Johnston (Con - Wantage) obsession with private schools means that it will even charge children in an independent special school 20% VAT - Speech Link
3: Alexander Stafford (Con - Rother Valley) What is the Department doing to improve access to books and audiobooks in particular, as well as other - Speech Link
Mentions:
1: None VAT operates in real time, with VAT invoices and the associated money being passed between businesses - Speech Link
2: Mike Penning (Con - Hemel Hempstead) , but the Treasury apply VAT at 5% to audiobooks. - Speech Link
Mentions:
1: Lord Howarth of Newport (Lab - Life peer) VAT at 5% on domestic gas and electricity use, like the freezing of fuel duty and the tax treatment of - Speech Link
2: Baroness Featherstone (LD - Life peer) The Association of Independent Festivals was disappointed that the reduction to 5% VAT on ticket sales - Speech Link
3: Lord Lee of Trafford (LD - Life peer) Minister made when he was Chancellor of the Exchequer to disallow overseas visitors from reclaiming VAT - Speech Link
Mentions:
1: Mike Penning (CON - Hemel Hempstead) Take an obvious example: a local authority that wanted to sell audiobooks would have to charge VAT—in - Speech Link
2: Marion Fellows (SNP - Motherwell and Wishaw) Reducing VAT on audiobooks is essential to ensure that young people especially listen to books.I want - Speech Link
3: James Murray (LAB - Ealing North) this debate concerns VAT on audiobooks in particular, there is a wider context. - Speech Link
Mentions:
1: Patricia Gibson (SNP - North Ayrshire and Arran) recognition of the transformative importance of reading, physical and digital books are exempt from VAT - Speech Link
2: Penny Mordaunt (CON - Portsmouth North) Another Member raised the issue of sunscreen being seen as a luxury item and hence subject to VAT, even - Speech Link
Mentions:
1: Alison Thewliss (SNP - Glasgow Central) It would be possible to provide VAT relief for the hospitality sector, if he was minded to do so. - Speech Link
2: Yvonne Fovargue (LAB - Makerfield) also welcome the fact that the Chancellor has axed the reading tax, but I hope this can be extended to audiobooks - Speech Link
3: Sarah Olney (LDEM - Richmond Park) If I sound incredulous, it is partly because legislation to cut VAT on sanitary products was agreed by - Speech Link
Mentions:
1: Lord Young of Cookham (CON - Life peer) Any decision to amend the VAT regime with regard to physical and electronic publications must be carefully - Speech Link
2: Lord Foster of Bath (LDEM - Life peer) there are hundreds and thousands of blind and partially sighted people in this country who rely on audiobooks - Speech Link
3: Lord Young of Cookham (CON - Life peer) risks both for digital business and high street retailers associated with extending the zero rate of VAT - Speech Link
4: Lord Davies of Oldham (LAB - Life peer) My party made clear two years ago that it was not prepared to see VAT in any shape or form increased - Speech Link
Mentions:
1: Lord Stevenson of Balmacara (LAB - Life peer) regime but when they are downloaded they must be subject to VAT. - Speech Link
2: Baroness Buscombe (CON - Life peer) It seeks to extend the public lending right to include remote lending of e-books and e-audiobooks by - Speech Link