Question to the HM Treasury:

To ask Her Majesty's Government what assessment they have made of the report by the National Literacy Trust Children, young people and audiobooks before and during lockdown, published in June, and its finding that listening to audiobooks can increase children's reading skills and emotional intelligence and wellbeing; and, in the light of these findings, what consideration they have given to exempting audio books from VAT.

An extension of the zero rate of VAT has been introduced in order to provide consistency in approach between certain physical and digital publications.

Audiobooks are already taxed consistently at the standard rate in both physical and digital format.

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