Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the compatibility of the (a) Government’s policy on charging VAT on audiobooks and (b) provisions of the Equality Act 2010 on people (i) with dyslexia, (ii) with sight loss or impairment and (iii) who are unable to hold books.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The Government is committed to supporting those with disabilities who may struggle to access physical books and therefore rely more heavily on audiobooks. In line with its statutory obligations under the Equality Act, the Government carefully considers the impact of VAT policy on those with disabilities

However, there is never any guarantee that any VAT cut is passed onto consumers. It is therefore not clear that cutting the VAT on audiobooks would benefit consumers, including those with disabilities.

The government does not currently have any plans to change the VAT treatment of audiobooks.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he has made representations to the Minister for Women and Equalities in support of a 0% VAT rate on audiobooks to prevent discrimination against people with (a) dyslexia, (b) sight (i) loss and (ii) impairment and (c) disabilities preventing them from holding a physical book.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The Government is committed to supporting those with disabilities who may struggle to access physical books and therefore rely more heavily on audiobooks. In line with its statutory obligations under the Equality Act, the Government carefully considers the impact of VAT policy on those with disabilities.

However, there is never any guarantee that any VAT cut is passed onto consumers. It is therefore not clear that cutting the VAT on audiobooks would actually benefit consumers, including those with disabilities.

Given this, the government does not currently have any plans to change the VAT treatment of audiobooks.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential impact of charging VAT on (a) academic and (b) other educational audiobooks on access to education for people with (i) dyslexia, (ii) sight loss and (iii) impairment who cannot hold books.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The Government is committed to supporting those with disabilities who may struggle to access physical books and therefore rely more heavily on audiobooks. In line with its statutory obligations under the Equality Act, the Government carefully considers the impact of VAT policy on those with disabilities.

However, there is never any guarantee that any VAT cut is passed onto consumers. It is therefore not clear that cutting the VAT on audiobooks would actually benefit consumers, including those with disabilities.

Given this, the government does not currently have any plans to change the VAT treatment of audiobooks.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent representations he has received on the fairness of the level of VAT on audiobooks.

Answered by Victoria Atkins - Secretary of State for Health and Social Care

The Chancellor regularly receives representations from stakeholders across a range of issues and keeps all taxes under review. In common with many goods and services, audiobooks are taxed at the standard rate in both physical and digital format and there are no current plans to change that.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits for equality for people who are visually impaired of removing of VAT on audiobooks.

Answered by Victoria Atkins - Secretary of State for Health and Social Care

An extension of the zero rate of VAT was introduced in May 2020 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.

Providing VAT relief for audiobooks would have a fiscal cost and should be viewed in the context of over £50 billion of other requests for relief from VAT that the Government has received since the EU referendum.

Although the Government keeps all taxes under review, there are no plans to change the rate of VAT on audiobooks.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he has made a recent assessment with Cabinet colleagues of the potential impact of audiobooks on increasing engagement with reading for people with disabilities and other underrepresented readers; and whether he plans to introduce a zero rating of VAT for audiobooks.

Answered by Victoria Atkins - Secretary of State for Health and Social Care

An extension of the zero rate of VAT was introduced in May 2020 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.

Providing VAT relief for audiobooks would have a fiscal cost and should be viewed in the context of over £50 billion of other requests for relief from VAT that the Government has received since the EU referendum.

Although the Government keeps all taxes under review, there are no plans to change the rate of VAT on audiobooks.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he plans to introduce a zero rating of VAT for audiobooks.

Answered by Victoria Atkins - Secretary of State for Health and Social Care

An extension of the zero rate of VAT was introduced in May 2020 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.

Providing VAT relief for audiobooks would have a fiscal cost and should be viewed in the context of over £50 billion of other requests for relief from VAT that the Government has received since the EU referendum.

Although the Government keeps all taxes under review, there are no plans to change the rate of VAT on audiobooks.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will introduce a zero rating of VAT for all audiobooks.

Answered by Lucy Frazer - Secretary of State for Culture, Media and Sport

At March Budget 2020 the Government announced the introduction of a zero rate of VAT on certain e-publications (including e-books) to support literacy and reading in all its forms and make it clear that e-books, e-newspapers, e-magazines, and academic e-journals are entitled to the same VAT treatment as their physical counterparts.

The extension of the zero rate of VAT to e-publications was introduced to provide consistency of approach between certain physical and digital publications. Audiobooks are already taxed consistently at the standard rate in both physical and digital formats.

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

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what plans he has to remove VAT on audiobooks to bring tax policy in line with the zero VAT rate on physical and ebooks.

Answered by Lucy Frazer - Secretary of State for Culture, Media and Sport

At March Budget 2020, the Government announced the introduction of a zero rate of VAT on certain e-publications, including e-books, to support literacy and reading in all its forms and make it clear that e-books, e-newspapers, e-magazines, and academic e-journals are entitled to the same VAT treatment as their physical counterparts.

The extension of the zero rate of VAT to e-publications was 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 formats.

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

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to research from the National Literacy Trust and Audible on the impact on the mental health of adults of listening to audiobooks, if he will make it his policy to remove VAT on audiobooks to bring tax policy in line with the zero VAT on physical and ebooks.

Answered by Lucy Frazer - Secretary of State for Culture, Media and Sport

The extension of the zero rate of VAT to e-publications was 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 formats.

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 either digital or 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.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, about the potential merits of levying VAT on audiobooks.

Answered by Lucy Frazer - Secretary of State for Culture, Media and Sport

Audiobooks, in both physical and digital format, are subject to VAT at the standard rate.

VAT has been designed as a broad-based tax on consumption, and the 20 per cent standard rate applies to the vast majority of goods and services, including audiobooks. VAT raised around £130 billion in 2019-20 and helps to fund key spending priorities.

VAT, as a matter of tax policy, is overseen by the HM Treasury. There are no planned discussions between the Chancellor of the Exchequer and the Secretary of State for Digital, Culture, Media and Sport on the merits of levying VAT on audiobooks.

The Government keeps all taxes under review, including VAT.

Found: 6 1.6 Why are audiobooks VAT standard- rated?