Question to the HM Treasury:

To ask Her Majesty's Government what steps they have (1) taken, and (2) are taking, to introduce a digital tax; and what representations they have received on the matter from the government of the United States.

At Budget 2018 the Government announced that the Digital Services Tax would be implemented from April 2020. Following this announcement the Government carried out consultation, and published draft legislation in July 2019. The Government is now reviewing this legislation.

Government ministers and officials maintain regular contact with the US administration on a range of issues but cannot disclose the topic of specific conversations.