To match an exact phrase, use quotation marks around the search term. eg. "Parliamentary Estate". Use "OR" or "AND" as link words to form more complex queries.

View sample alert

Keep yourself up-to-date with the latest developments by exploring our subscription options to receive notifications direct to your inbox

Select Committee
The Authors' Licensing and Collecting Society
 EIC0936 - Economic impact of coronavirus

Written Evidence Feb. 02 2021

Inquiry: Economic impact of coronavirus
Inquiry Status: Open
Committee: Treasury Committee (Department: HM Treasury)

Found: good.Last year, the Chancellor took steps to level the playing field by zero-rating e-publications for VAT

Select Committee
Authors' Licensing and Collecting Society
 LOL0050 - Living online: the long-term impact on wellbeing

Written Evidence Jan. 07 2021

Inquiry: Living online: the long-term impact on wellbeing
Inquiry Status: Open
Committee: COVID-19 Committee

Found: Removal of VAT on audiobooksThe move to use more digital technology has adjusted the way in which creative

Select Committee
The British Retail Consortium, Federation of Small Businesses, UKHospitality, Marston's PLC, and PureGym
 The British Retail Consortium, Federation of Small Businesses, UKHospitality, Marston's PLC, and PureGym

Oral Evidence Nov. 20 2020

Inquiry: The impact of coronavirus on businesses and workers
Inquiry Status: Open
Committee: Business and Trade Committee (Department: Department for Business, Energy and Industrial Strategy)

Found: measures that other sectors have benefited from: we have had no equivalent of Eat Out to Help Out, no VAT

Non-Departmental Publication (Transparency)
British Library

Oct. 12 2020

Source Page: British Library Annual Report and Accounts 2019 to 2020
Document: British Library Annual Report and Accounts 2019 to 2020 (PDF)

Found: introduced by the Digital Economy Act 2017, PLR was extended to include remote loans of e-books and e-audiobooks

Departmental Publication (Transparency)
Department for Digital, Culture, Media & Sport

Oct. 12 2020

Source Page: British Library Annual Report and Accounts 2019 to 2020
Document: British Library Annual Report and Accounts 2019 to 2020 (PDF)

Found: introduced by the Digital Economy Act 2017, PLR was extended to include remote loans of e-books and e-audiobooks

Select Committee
Creative Industries Federation
 TAC0055 - Tax after coronavirus

Written Evidence Sep. 28 2020

Inquiry: Tax after coronavirus
Inquiry Status: Open
Committee: Treasury Committee (Department: HM Treasury)

Found: impact of the outbreak on music venues, a new tax relief should ideally be combined with an extension of VAT

Select Committee
AudioUK
 TAC0032 - Tax after coronavirus

Written Evidence Sep. 17 2020

Inquiry: Tax after coronavirus
Inquiry Status: Open
Committee: Treasury Committee (Department: HM Treasury)

Found: commercial networks; podcasts for brands, broadcasters and for self-publishing on major audio platforms; audiobooks

Select Committee
Publishers Association
 CIE0419 - The impact of COVID-19 on education and children’s services

Written Evidence Sep. 08 2020

Inquiry: The impact of COVID-19 on education and children’s services
Inquiry Status: Closed
Committee: Education Committee (Department: Department for Education)

Found: the Reading Tax on audiobooks:Earlier in the year, the government removed a tax discrepancy that saw VAT

Written Question
Audiobooks: VAT
Tuesday 1st September 2020

Asked by: Claire Hanna (Social Democratic & Labour Party - Belfast South and Mid Down)

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.

Answered by Jesse Norman

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.

Written Question
Audiobooks: VAT
Thursday 23rd July 2020

Asked by: Virginia Crosbie (Conservative - Ynys Môn)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of adding audiobooks to the list of zero-rated electronic publications.

Answered by Jesse Norman

The extension of the zero rate of VAT has been introduced to provide consistency in 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; this definition does not include audio content in either digital or physical form.

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