Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will review the merits of VAT on eBooks and audiobooks in the upcoming Budget.

The Government keeps all taxes under review, including VAT.

The impact 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, and any associated behavioural changes.

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. Any representations on this issue will be considered as part of the fiscal event process.