Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will remove VAT on audio books in line with the removal of VAT on e-books and newspapers on 1 May.

The extension of the zero rate of VAT has been introduced to provide consistency of 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, a definition that does not include audio content in both digital and physical form.

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