Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what comparative assessment his Department has made of the adequacy of the level of business taxation for the (a) physical and (b) digital economy.

The widespread adoption of digital technologies means it is difficult to distinguish between the physical and digital economy.

However, the Government recognises the need to ensure that business taxes deliver fair and sustainable outcomes when applied to different operating models.

It is for this reason that the Government has introduced the Digital Services Tax, while also seeking long-term reform of international corporate tax rules.