Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment the Government has made of the potential effect on authors of removing VAT from the sale of e-books.

The Government keeps all taxes under review, including Value Added Tax (VAT).

Amendments to the VAT regime as it applies to physical publications and e-publications must be carefully assessed against policy, economic and fiscal considerations. Any representations on this issue, including those from authors and their representatives, will be considered as part of the fiscal events process.