Audiobooks: VAT

(asked on 15th July 2020) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of adding audiobooks to the list of zero-rated electronic publications.


Answered by
Jesse Norman Portrait
Jesse Norman
This question was answered on 23rd July 2020

The extension of the zero rate of VAT has been introduced to provide consistency in approach between certain physical and digital publications to support reading and literacy in all its forms. Audiobooks are already taxed consistently at the standard rate in both physical and digital format.

In UK law, a book is deemed to be something that is read or looked at; this definition does not include audio content in either digital or physical form.

There are no current plans to extend the VAT zero rate to audiobooks. However, the Government keeps all taxes under review, including VAT.

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